2016 (11) TMI 1393

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otal tax liability, it is clearly mentioned that tax deposited by the appellant includes cash payment as well as set of by credit of input tax. The total tax deposited as indicated in the VAT return ST-5A clearly shows that the amount deposited with the State authorities has been correctly availed as abatement by the appellant - There is no retention of any amount by the appellant as alleged in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roduced evidence to the effect that the sales tax claimed as abatement has actually been paid to the State Government authorities. The set off given on input tax cannot be considered for abatement of sales tax on the final products on this excise duty was payable by the appellant. 2. We have heard both the sides and perused the appeal. 3. Ld. Counsel for the appellant pointed out that the wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yment as well as set of by credit of input tax We find that the total tax deposited as indicated in the VAT return ST-5A clearly shows that the amount deposited with the State authorities has been correctly availed as abatement by the appellant. There is no retention of any amount by the appellant as alleged in the show cause notice. We note that the matter was also clarified by the Board vide cir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X