2009 (10) TMI 831

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..... KUMAR J.-This appeal filed by the Revenue under section 68(2) of the Punjab Value Added Tax Act, 2005 (for brevity, "the VAT Act") challenges order dated December 1, 2008 (A3) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, "the Tribunal") in Appeal No. 309 of 2006-07. The Tribunal has reached the conclusion that input tax credit in respect of the stock held by the deale....

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....hairman, Indore Vikas Pradhikaran v. Pure Industrial Coke & Chemicals Ltd. [2007] 8 SCC 705, dismissed the appeal of the Revenue in City Petro's case [2009] 21 VST 353 (P&H); [2009] 33 PHT 167 by observing as under (at page 357 of VST): "9. It is further appropriate to mention that the period of 30 days was extended to 45 days by Act No. 11 of 2006 with effect from April 24, 2006. The respo....

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....y sections 13 and 14 of the VAT Act that a dealer can file his statement of input tax credit claim subject to certain conditions. Moreover, it is a transitory statute repealing the earlier Sales Tax Act. The goods which have already suffered sales tax could not be subjected to another doze of tax. 10.. It is, thus, evident that even if period of 45 days is given from the 'appointed day'....

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.... intention of the Legislature and the rule-making authorities is gathered from the aforesaid provisions then the period of 45 days has to be reckoned from the date of publication of the VAT Rules. Therefore, it would be appropriate to apply the rule of purposive construction to a statute of this nature which would make VAT Rules workable, as has been laid down in para 82 of the judgment of the hon....