TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Benefit Denial Upheld: Interstate Rice Sales Challenge Rejected Under Section 15(c) of Central Sales Tax Act</h1> <h3>Daulat Rice And General Mills, M/s Phool Chand Rice And General Mill Saharanpur Versus The Commissioner, Commercial Tax</h3> HC dismissed multiple sales tax revisions challenging rejection of tax benefit under Section 15(c) of Central Sales Tax Act. Court upheld lower ... Disallowance of benefit of Section 15 (c) of Central Sales Tax Act, 1956 - reliance placed upon the decision of M/s Aryavarth Chawal Udyog and others Vs. State of UP and others [2008 (5) TMI 621 - ALLAHABAD HIGH COURT] - HELD THAT:- The assessing authority while passing the assessment order has rejected the claim of amount paid as tax on the purchase of paddy out of which rice was produced and sold as interstate. This Court in the case of M/s Aryaverth Chawal Udyog and others, has held that the benefit of tax paid on purchase of rice cannot be claimed as per Section 15 (c) of Central Sales Tax Act. In view of the aforesaid facts and circumstances of the case as well as the law laid down by the Division Bench of this Court as referred herein above, no interference is called for in the impugned order - revision dismissed. The Allahabad High Court, through Hon'ble Justice Piyush Agrawal, dismissed multiple Sales/Trade Tax revisions consolidated under Revision No. 17 of 2018, challenging the rejection of benefit under Section 15(c) of the Central Sales Tax Act, 1956. The revisionists contended that the authorities erred in disallowing the benefit of purchase tax paid on paddy used to produce interstate sold rice, and questioned reliance on the Division Bench decision in M/s Aryavarth Chawal Udyog & others v. State of U.P., 2008 UPTC 881, which was pending Supreme Court consideration.The Court held that the issue was not res-integra and affirmed the assessing authority's and appellate orders rejecting the claim. It relied on the precedent in Aryavarth Chawal Udyog, which held that 'the benefit of tax paid on purchase of rice cannot be claimed as per Section 15(c) of Central Sales Tax Act.' Accordingly, the Court answered the questions of law in favor of the revenue and dismissed the revisions, finding no ground for interference with the impugned order.
TaxTMI 
TaxTMI 
