2007 (8) TMI 658

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....sistant Commissioner. Writ Petition No. 25597 of 2006 is arising out of the orders impugned in Writ Petition Nos. 19492 and 19493 of 2006 by the authorities below. W.P. Nos. 19492 and 19493 of 2006: The assessee had claimed input tax credit on Low Sulphur Heavy Stock (LSHS) and Liquefied Petroleum Gas (LPG) during the period 2005-06 and 2006-07 purchased by him locally from the public sector companies. The controversy is whether LSHS and LPG are the products falling under section 13(1) of the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the Act") read with rule 20(1) of the Andhra Pradesh Value Added Tax Rules, 2005 (for short, "the Rules"). These writ petitions were entertained on the ground that the assessing authority had reli....

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.... parts and accessories for the repair and maintenance thereof; unless the dealer is in the business of dealing in these goods; (b) Fuels used for automobiles or used for captive power generation or used in power plants; (c) Air conditioning units other than used in plant and laboratory, restaurants or eating establishments, unless the dealer is in the business of dealing in these goods; (d) Any goods purchased and used for personal consumption; (e) to (g) . . .   (h) Natural gas, naptha and coal unless the dealer is in the business of dealing in these goods." The Advance Ruling Committee and the assessing authority connected the fuels used in rule 20(2)(b) of the Rules with the automobiles, which find a place in rule 20(2)(a) of ....

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....e all petroleum products in Schedule VI, then it would not have named different petroleum products as items 2, 3, 4 and 5 in the Schedule. Diesel is a well-known petroleum product, but diesel oil was also mentioned separately as item 5 in Schedule VI. We have been told that LSHS and LPG are obtained from refineries at the last stages of fractional desalination and is therefore called residual petroleum product also. If all the petroleum products were sought to be included in Schedule VI then, in our view, there was no need to have four items. Only one item would suffice to say all petroleum products. Therefore, we are satisfied that the impugned order of the assessing authority cannot be sustained, as LSHS and LPG are not covered by Schedul....