9911796707
TMI Blog2011 (11) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... tive, for the respondents ORDER The present application under section 8 of the West Bengal Taxation Tribunal Act, 1987 has been filed, challenging the order dated November 1, 2010 passed by the Joint Commissioner of Sales Tax, Bally Circle whereby the prayer for input-tax credit was rejected. The petitioner, as disclosed in the application, purchased goods worth Rs. 40,83,300 from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of goods on auction from South Eastern Railway, as evidenced by the sale release orders, the prayer for rejection of input-tax credit was not tenable in the eye of law. It is submitted that in forming an opinion that sale release order was not to be equated with tax invoice, the Joint Commissioner of Sales Tax as well as the appellate authority failed to appreciate that in view of issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder to substantiate its claim for input-tax credit in terms of the provisions laid down in sub-section (5) of section 22 of the VAT Act, 2003. Tax invoice not having been produced at any stage of the proceeding, the petitioner is not entitled to claim of input-tax credit, as contended by Mr. Majumdar representing the respondents. As per sub-rule (7) of rule 91 of the VAT Rules, 2005,- A ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f taxable goods; (k) total amount of the (tax invoice) taking into consideration all the amount payable under different heads; and (l) signature of the selling dealer or his regular employee, duly authorised by him for such purpose. In the instant case, South Eastern Railway issued sale release order containing all the particulars as required under sub-rule (7) of rule 91. The document h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority as per purchaser's and seller's VAT registration number. Viewed from the aspect that bona fide purchase was made by the petitioners on auction from the South Eastern Railway, as borne out by the sale release order and order of confirmation made on behalf of the South Eastern Railway, coupled with the fact that all the informations as required under the tax invoice have been furn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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