2005 (8) TMI 646

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...., Indore. In short and in substance, the question that arises for consideration in this case is, whether the petitioner is entitled to claim set-off on the taxpaid goods purchased by the petitioner during the period in question as contemplated in section 8(1)(a) of the Madhya Pradesh General Sales Tax Act, when petitioner was holding a recognition certificate under section 16-C of the Act? Facts of the case are very short and involve no dispute on them. The petitioner is engaged in the business of manufacture and sale of aluminium utensils/circles, etc. They are the registered dealer as defined under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 and on its repeal under the Madhya Pradesh Commercial Tax Act, 1994. They....

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....ptember 5, 1992, i.e., much subsequent to the period in question (April 1, 1991 to March 31, 1992) and hence, petitioner was eligible to claim set-off during that period. In other words, the submission was that if at the time of claiming set-off, the eligibility certificate was not issued by the department (see the dates) then the petitioner is entitled to get the benefit of set-off in respect of the tax-paid goods purchased by them. In reply, learned counsel for the State while defending the impugned orders contended that since the certificate was admittedly in force for the period in question though issued at a later date, the petitioner is not entitled to claim any benefit of set-off. Having heard learned counsel for the parties and hav....