https://www.taxtmi.com/caselaws?id=420531 Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005 was applied strictly according to its text, under which input tax credit is disallowed only for goods consumed in manufacturing goods meant for inter-State stock transfer or sale outside the State. Because the dealer carried on only trading activity in Jharkhand and no manufacturing unit or manufacturing activity there was shown, the statutory condition was not satisfied. The same strict construction defeated the alternative assumption that scrap batteries must have been consumed for manufacture, as such an inference added words to the fiscal provision and ignored other possible uses such as trading or resale. The assessment and related orders were set aside. en-us Wed, 23 Mar 2022 00:00:00 +0530 Fri, 28 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420531 Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005 was applied strictly according to its text, under which input tax credit is disallowed only for goods consumed in manufacturing goods meant for inter-State stock transfer or sale outside the State. Because the dealer carried on only trading activity in Jharkhand and no manufacturing unit or manufacturing activity there was shown, the statutory condition was not satisfied. The same strict construction defeated the alternative assumption that scrap batteries must have been consumed for manufacture, as such an inference added words to the fiscal provision and ignored other possible uses such as trading or resale. The assessment and related orders were set aside. Case-Laws VAT / Sales Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420531