2015 (9) TMI 829

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..... passed by in M/s. Shreeram Agro Industries v. Commissioner of Commercial Tax [2015 (8) TMI 959 - MADHYA PRADESH HIGH COURT], court of view that question, involved has already been answered in favour of appellant-assesse – In circumstances, appeal allowed in terms of order holding that assesse is entitled to get benefit of set off / Input Tax paid on entire amount of tax paid on purchase of raw ma .....

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..... e judgment passed by Division Bench at Gwalior in the case of Ruchi Soya Industries Limited v. State of MP others [(2014) 24 STJ 235 (MP)], has answered the question in favour of the appellant assessee and the order impugned in VATA No.08/2013 has been quashed. He submits that this appeal also raises identical question and challenges the same impugned common order, which has been quashed in VA .....

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..... l has already been answered in favour of the appellant assessee. In the circumstances, we allow this appeal in terms of the order dated 03.03.2014 passed in VATA No.08/2013 by holding that the appellant assessee is entitled to get the benefit of set off / Input Tax paid on the entire amount of tax paid on purchase of raw material and the principle of proportionate liability cannot be invoke .....

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