https://www.taxtmi.com/caselaws?id=164737 Purchase tax under the Orissa Value Added Tax Act, 2004 could not be sustained on sugarcane used as industrial input where the assessment proceeded on a misconstruction of the exemption and schedule provisions. Section 12(ii)(b) applies only to goods consumed or used in manufacturing exempt goods, and the relevant schedules showed sugar was not listed as exempt while Part II of Schedule B treated it as taxable subject to the linked explanation. The distinction between exigibility to tax and liability to pay tax was material, and the assessment order was set aside for ignoring that statutory scheme. en-us Wed, 05 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164737 Purchase tax under the Orissa Value Added Tax Act, 2004 could not be sustained on sugarcane used as industrial input where the assessment proceeded on a misconstruction of the exemption and schedule provisions. Section 12(ii)(b) applies only to goods consumed or used in manufacturing exempt goods, and the relevant schedules showed sugar was not listed as exempt while Part II of Schedule B treated it as taxable subject to the linked explanation. The distinction between exigibility to tax and liability to pay tax was material, and the assessment order was set aside for ignoring that statutory scheme. Case-Laws VAT and Sales Tax Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164737