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TMI Blog2022 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... t at Naomundi, in respect of the purchases made and utilised in the said unit. Interpretation of statue - Clause (ix) to sub-section (8) of Section 18 of the Jharkhand Value Added Tax Act, 2005 - HELD THAT:- The period involved in the present appeal are the financial years 2006-07 and 2007-08. These aspects have to be considered. Learned senior counsel for the appellant has stated that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SG Mr. Anando Mukherjee, AOR Mr. Shwetank Singh, Adv. Mr. Aniruddha Sethi, Adv. O R D E R During the course of hearing of this appeal, the learned senior counsel agree that the reasoning given by the High Court in the impugned judgment on the locus standi of the appellant is not justified and correct. The appellant is a registered company, albeit for taxation purposes the units at Naomun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would have examined and interpreted the clause, but the learned senior counsel for the respondent today in the Court has referred to the Jharkhand Value Added Tax (Amendment) Ordinance, 2011, by which Clause (ix) of sub-section (8) of Section 18 was amended. It is also submitted that the amendment, in terms of notification No. S.O. 1 dated 7th May 2011, has been given retrospective effect w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings challenging the ordinance and the notification. It is clarified that we have not expressed any opinion on interpretation of Clause (ix) to sub-section (8) of Section 18 of the Jharkhand Value Added Tax Act, 2005, pre and post the amendment or validity of the notification granting retrospective effect to the amendment. Pending application(s), if any, shall stand disposed of. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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