https://www.taxtmi.com/caselaws?id=164452 Raw jute was treated as taxable goods for the limited purpose of section 22(2) of the West Bengal Value Added Tax Act, 2003, because the expression "taxable goods" had to be read in context and not mechanically by reference to the general definition in section 2(47). Schedule A was held to govern sales tax exemption, not purchase tax liability or the availability of input-tax credit on purchase tax already paid. As purchase tax on raw jute was levied under section 11 and formed part of input tax, occupiers of jute mills were entitled to input-tax credit on such tax up to 31 July 2006, subject to compliance with the statutory conditions and proof of payment. en-us Wed, 28 Apr 2010 00:00:00 +0530 Thu, 24 Apr 2014 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164452 Raw jute was treated as taxable goods for the limited purpose of section 22(2) of the West Bengal Value Added Tax Act, 2003, because the expression "taxable goods" had to be read in context and not mechanically by reference to the general definition in section 2(47). Schedule A was held to govern sales tax exemption, not purchase tax liability or the availability of input-tax credit on purchase tax already paid. As purchase tax on raw jute was levied under section 11 and formed part of input tax, occupiers of jute mills were entitled to input-tax credit on such tax up to 31 July 2006, subject to compliance with the statutory conditions and proof of payment. Case-Laws VAT and Sales Tax Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164452