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Input tax adjustment---Denial of input tax adjustment on direct constituents of taxable supply---Scope---Petitioners/taxpayers impugned show-cause notice issued by Department whereby certain input tax adjustments claimed by petitioners were deemed impermissible under SRO No.450(I)/2013 dated 27.05.2013 read with S.8(1) of Sales Tax Act, 1990---Contention of petitioners inter alia, was that items in question were directly used in facilitating and improving manufacturing of their product and were direct constituents of taxable supply, covered under Ss.7 & 8 of Sales Tax Act, 1990 and thus denial of input tax adjustment was illegal---Validity---Prerogative of the Legislature to allow or den input tax adjustment and in the present case, it was yet to be determined whether all g...
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