2010 (8) TMI 857

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.... ADARSH KUMAR GOEL J.-This petition seeks quashing of order dated February 15, 2006, annexure P12, passed by the Haryana Tax Tribunal. The petitioner is a dealer under the provisions of the Haryana Value Added Tax Act, 2003 (for short, "the Act"). It is manufacturer of "guar gum", for which it uses raw material "guar". In the process of manufacture, "guar churi" is a by-product. The product "gu....

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....r: "The learned counsel for the appellant submitted that this case is covered by entry at Sr. No. 5, clause IV, which reads 'goods other than goods mentioned at serial Nos. 1 and 2 of Schedule E which used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale.' Input-tax credit shall be nil. 'Manufacture' was not def....

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....re input-tax credit will be given to a VAT dealer at the time of computation of input-tax credit if these are the facts, instead no input-tax credit will be given if part of the goods and gone into the manufacturing of tax-free goods such as by-product or waste product. It seems that while introducing these provisions in the VAT Act, Legislature wanted to set at rest the view taken earlier as to h....

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....ent of this court dated May 7, 2009 in C.W.P. No. 19941 of 2005 (Raghbar Dass Hukam Chand & Co. v. State of Haryana [2009] 25 VST 574), taking view to this effect. The relevant observations are (at page 587 of VST): ". . . Therefore, we are of the view that on principle as well as on precedent, it stands established that an officer exercising the power of determining the amount of refund cannot....