https://www.taxtmi.com/highlights?id=56572 Refund of tax paid on purchase of inputs - inputs disallowed - The order passed by the Joint Commissioner of Commercial Taxes cannot be said to be erroneous. The Additional Commissioner of Commercial Taxes has proceeded on the assumption that the benefit of refund of tax paid on purchase of inputs can be granted only in respect of manufacture and processing of goods which is not prescribed under the law. - there was no justification on the part of the Additional Commissioner of Commercial Taxes in invoking the power under Section 64(1) of the Act - HC en-us Thu, 04 Feb 2021 08:25:36 +0530 Thu, 04 Feb 2021 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56572 Refund of tax paid on purchase of inputs - inputs disallowed - The order passed by the Joint Commissioner of Commercial Taxes cannot be said to be erroneous. The Additional Commissioner of Commercial Taxes has proceeded on the assumption that the benefit of refund of tax paid on purchase of inputs can be granted only in respect of manufacture and processing of goods which is not prescribed under the law. - there was no justification on the part of the Additional Commissioner of Commercial Taxes in invoking the power under Section 64(1) of the Act - HC Highlights VAT and Sales Tax Thu, 04 Feb 2021 08:25:36 +0530 https://www.taxtmi.com/highlights?id=56572