2012 PTD 31

Case Laws / Head Notes / Paras

--Determination of tax liability---Disallowance of input tax---Assistant Collector, through a show-cause notice, confronted the registered person/assessee with disallowance of input tax---Proposed disallowance included input tax on purchases made from various supplies apart from an amount on packing material being in excess of 20% value of the exported goods/confectionery items---Contention of Representative of assessee was that disallowance of input tax on the packing material in excess of 20% value of the exports on the basis of an agreement between the department and Confectioners' Association was not justified because said agreement did not have the force of law---Validity---Mere minutes of meetings between the Association and the Revenue were not enough to charge the existing tax regi...