2014 (7) TMI 820

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.... same as reverse ITC (RITC). The petitioner-Company filed appeal before the Additional Commissioner Grade-II (Appeal) Ist Commercial Tax Moradabad and the Additional Commissioner by his order dated 19.09.2012 partly allowed the appeal of the petitioner, however, the Appellate Authority upheld the order of Assessing Authority insofar as the RITC was concerned. Learned counsel states that the petitioner-Company then filed a second appeal before the Commercial Tax Tribunal, Moradabad Bench, Moradabad which partly allowed his appeal by the order dated 18.04.2013, however, the second Appellate Authority also upheld the finding of the Assessing Authority and the First Appellate Authority regarding RITC and hence the ITC claimed by the petitioner-Company stood reduced to the extent as held by the Assessing Authority. Learned counsel states that on 03.09.2013 the petitioner has received a notice dated 30.08.2013 under Section 29(7) of the Act from the Respondent No.2 alleging therein that the petitioner-Company has made a sale of Rs. 86,82,160/- of craft paper and craft paper liner to export units and to dealers in the special economic zone and hence material so sold being manufactur....

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....ecial economic zone for authorised operations and it would be subject to such conditions as may be specified in the notification issued by the State Government. He states that there is no dispute with respect to provisions of Section 13(2) of the Act inasmuch as admittedly the petitioner is neither a developer, co-developer or an unit established in the special economic zone. We have considered the submission of learned counsel for the parties and perused the record as also the relevant provisions of the Act. The impugned order records as quoted hereunder:- From the aforesaid finding recorded in the impugned order we find that it has been clearly recorded that 100% sale of craft paper and craft paper liner was made to the units established in the special economic zone hence does not come within the ambit of Section 13(7) of the Act therefore was not entitled to claim ITC on the purchase of such raw material. The submission that Section 13(1)(iii) contemplates allowing of credit of the amount as Input Tax Credit to the extent provided in Column 3 of the table would be 'Full amount of input tax' and hence when there is purchase in the course of the export o the goods....

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.... (b) manufactured goods which are manufactured by using purchased goods; or (c) packed goods which are packed by using or consuming purchased goods are to be sold in the course of the export of the goods out of the territory of India, no credit of any amount of input tax shall be claimed by a dealer under sub section (4) and no facility of input tax credit shall be allowed to a dealer in respect of purchase of any goods where - (i) sale of such goods by the dealer is exempt from payment of tax under clause (c) of section 7; or (ii) such goods are to be used or consumed in manufacture or packing of any goods and sale of such manufactured or packed goods by the dealer is exempt from payment of tax either under clause (b) or clause (c) of section 7. (iii) such goods are for transfer of right to use such goods." Section 13(1) of the Act relates to allowing of credit whereas Section 13(7) of the Act deals with exports of the goods out of the territory of India for which no credit of any amount of input tax credit can be claimed. In view of the reasons contained in the impugned oder, the Respondent No.2 has granted permission for reassessment under Section 29(7) of the ....

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....te Authority was not challenged by the department or the petitioner and that it attained finality would not be a bar for the Authority to exercise its jurisdiction under Section 29(7) of the Act. For the aforesaid reasons we do not find any error in the impugned order. The writ petition has no merit. It is, accordingly, dismissed, however, the petitioner shall have liberty to raise all the grounds available to him in law before the Assessing Authority which should be considered in accordance with law. No order is passed as to costs. ============= Document 1 :: आदेश वैट अधिनियम की धारा 29 (7) के अन्तर्गतःः व्यापारी के वर्ष 2008-2009 के प्रान्तीय वाद का निस्तारण दिनांक 23.4.2011 को किया गया है। संà¤....

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....्धारण की कार्यवाही के समय भी RITC. करने में छूट गयी है। उपरोक्त के आधार पर ज्वाइंट कमिश्नर ( कार्पोरेट सर्किल) वाणिज्य कर मुरादाबाद के द्वारा पुर्न कर निर्धारण की अनुमति प्राप्त करने हेतु प्रस्ताव पत्र सं0 392 दिनांक 18-12-12 के माध्यम से प्र....

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....¤•à¥‡ क्राफ्ट पेपर तथा काफ्ट लाइनर पेपर की शतप्रतिशत बिकी निर्यातको को तथा स्पेशल Document 2 इकोनोमिक जोन के व्यापारियों को की गई है। ऐसे बिक्रीत माल के रॉ मैटीरियल की खरीद पर वैट अधिनियम की धारा 13 ( 7 ) के अन्तर्गत आई0टी0सी0 दिये जाने का प्रावà¤....

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....्टस लि0 कॉड रोड अगवानपुर मुरादाबाद के वर्ष 2008-2009 के लिए उपरोक्त वर्णित तथ्यों को दृष्टिगत रखते हुए प्रान्तीय वाद में उत्तर प्रदेश वैट अधिनियम की धारा 29 (7) के परन्तुक में दिये गये अधिकारों का प्रयोग करते हुए ज्वाइंट कमिश्नर (कार्पोरà....