9911796707
TMI Blog2015 (4) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the parties, all the writ petition are heard together and are being disposed of by this common judgment. WPMS No. 532 of 2013 is pertaining to assessment year 2008-09 while WPMS No. 1526 of 2014 is pertaining to assessment year 2009-10 and WPMS No. 2282 of 2014 is pertaining to assessment year 2010-11. Petitioner company is registered with VAT Authorities bearing TIN No. 050015297 and CST No. HN 5043877 dated 14.11.2000. Mr. C.S. Lodha, learned counsel for the petitioner, submits that petitioner company is purchasing raw material and packing material within the State of Uttarakhand and thereafter, manufacturing soaps, detergents, creams and toothpastes and while purchasing the raw material, packing material and container, petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout proper packing. He further contends that in other States of this country, even stock transfer from one State to other is being considered as inter-State sale and Central Trade Tax @ 2% is being recovered, therefore, stock transfer should be considered as inter-State sale so that ITC can be claimed by the petitioner. Mr. Lodha further contends that under sub-Section (4) (a) (ii) of Section 6 of the Act, stock transfer is treated as sale, therefore, stock transfer for all purposes should be treated as inter-State sale. Mr. Lodha further contends that subsequent Circular No. 4411 dated 23.01.2013, whereby earlier Circular No. 46 dated 28.06.2008 was virtually superseded, should be declared either ultra vires or in violation of the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -State sale or in the event of making export from State of Uttarakhand outside the territory of India while paying VAT on sale shall be entitled for benefit of ITC for the amount of tax paid by the dealer to the sellers while purchasing raw material, goods, packing material or container within the State. A bare perusal of Section 6 of the Act would further demonstrate that Legislature, at its wisdom, has not considered the transfer of stock to other States, other than by way of sale, as sale, therefore, transfer of stock by manufacturer to other States, in my humble opinion, should not be considered as inter-State sale. Moreover, bare reading of proviso of sub-Section (3) of Section 6 and sub-Section (4) (a) (ii) of Section 6 shall demons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers, who were earlier granted benefit of ITC on packing material on stock transfer outside the State other than by sale, in the light of earlier Circular dated 28.06.2008, are now subject matter of re-assessment. In view of the above discussion made herein above, subsequent Circular dated 23.01.2013 seems to be in consonance with the correct mandate / interpretation of Section 6 of the Act. Therefore, after issuance of subsequent Circular dated 23.01.2013 earlier Circular dated 28.06.2008 ceases to have any force. Mr. Lodha appearing for the petitioner has further contended that proviso to sub Section (3) of Section (6) of the Act is hit by Articles 301 and 304 of the Constitution of India. Hon'ble Apex Court in the case of State of Ut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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