https://www.taxtmi.com/caselaws?id=265015 Section 6(3)(d) of the Uttarakhand VAT Act was read to deny input tax credit on packing materials used in goods transferred outside the State by stock transfer, because the proviso extended limited relief only to raw materials and did not cover packing materials. Section 6(4)(a) was treated as a proportional credit provision for mixed use and not as a separate entitlement in stock-transfer cases. The 2008 circular could not override the clear statutory scheme, and the later 2013 circular was treated as consistent with it. The constitutional challenge under Articles 301 and 304 also failed because the provision did not discriminate against inter-State trade. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 17 Jan 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265015 Section 6(3)(d) of the Uttarakhand VAT Act was read to deny input tax credit on packing materials used in goods transferred outside the State by stock transfer, because the proviso extended limited relief only to raw materials and did not cover packing materials. Section 6(4)(a) was treated as a proportional credit provision for mixed use and not as a separate entitlement in stock-transfer cases. The 2008 circular could not override the clear statutory scheme, and the later 2013 circular was treated as consistent with it. The constitutional challenge under Articles 301 and 304 also failed because the provision did not discriminate against inter-State trade. Case-Laws VAT and Sales Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265015