9911796707
TMI Blog2016 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ken a view on the self same controversy by various judgments, and particularly when SLP has been dismissed by the apex court, this court is not inclined to take a different view than what has already been taken, particularly when no distinguishing feature has been pointed out by the learned counsel for the Revenue. Merely because the Kerala High Court has taken a different view, is no good reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition No. 48 of 2014, S.B. Sales Tax Revision Petition No. 49 of 2014, S.B. Sales Tax Revision Petition No. 95 of 2014, S.B. Sales Tax Revision Petition No. 116 of 2014, S.B. Sales Tax Revision Petition No. 122 of 2014, S.B. Sales Tax Revision Petition No. 125 of 2014, S.B. Sales Tax Revision Petition No. 127 of 2014, S.B. Sales Tax Revision Petition No. 130 of 2014 ORDER 1. In all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions. Since common question has been raised, therefore, all the petitions are being disposed of by this common order. 3. At the outset learned counsel for the assessees has brought to the notice of this court that the self same question has come up before this court on several occasions and this court has held that ITC is allowable as per the VAT invoice irrespective of sale value. 4. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view and has upheld the claim of assessee and contended that the issue is squarely covered. 5. Per contra, learned counsel for the Revenue tried to distinguish the judgments of this court and also contended that mere dismissal of the SLP does not mean that the claim of Revenue has been rejected. She also relied upon judgment of Kerala High Court in the case of Ultra Tech Cement Ltd. v. State of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
