9911796707
TMI Blog2015 (7) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... 310, 302, 295, 284 Of 2015 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... put in appearance on behalf of the opposite party. In one of them Sri Piyush Agrawal has appeared. Their vakalatnames be kept in respective files. The dispute in this revision is as to whether the assessees are entitle to input tax credit. The benefit of input tax credit was refused by the assessing authority but the appellate authority remanded the matter after setting aside the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the purchasing dealers were duly registered and all payments were made through Bank which stood verified. The entire dealings were supported by tax invoices which established that the goods were tax paid. On identical facts several revisions involving this controversy have already been dismissed. One of it being Sales/Trade Tax Defective Revision No. 201 of 2013 (Commissioner Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgument that benefit of input tax credit is not admissible as there is no actual sale/purchase of goods is of no substance. The levy of entry tax is consequential to the denial of input tax credit which has now been permitted. Therefore, there is no question of imposition of any entry tax. In view of the above, it is held that the assessees herein are entitle to the benefit of input tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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