https://www.taxtmi.com/caselaws?id=164984 Diesel was expressly excluded from input-tax credit under clause (b) of section 13(5) of the Punjab Value Added Tax Act, 2005, unless the taxable person was engaged in selling such products. The broader allowance in clause (i) for goods used in generation, distribution and transmission of electrical energy could not override that specific exclusion. Applying the settled rule that a special provision prevails over a general one, the law was read to deny credit on diesel used for captive generation of electricity. Input-tax credit in such circumstances was therefore not available. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164984 Diesel was expressly excluded from input-tax credit under clause (b) of section 13(5) of the Punjab Value Added Tax Act, 2005, unless the taxable person was engaged in selling such products. The broader allowance in clause (i) for goods used in generation, distribution and transmission of electrical energy could not override that specific exclusion. Applying the settled rule that a special provision prevails over a general one, the law was read to deny credit on diesel used for captive generation of electricity. Input-tax credit in such circumstances was therefore not available. Case-Laws VAT and Sales Tax Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164984