TaxTMI 
TaxTMI 
2015 (4) TMI 817
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....s, Adv. For the Respondent : Smt Sujatha S, AGA ORDER The assessee has preferred these revision petitions against the orders passed by the authorities declining to grant input tax credit in respect of the furniture sold by the assessee to third parties. 2. The revision petitions are admitted to consider the following questions of law: (1) Whether input tax credit can be availed on furniture i....
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....s are to be forgone and it cannot be subjected to partial rebate as per Sec.17. However, the company has not provided the details of opening stock, closing stock of furniture after inter branch transfer. Hence it is difficult to arrive turnovers of locally purchased furniture involved in inter-branch transfers. He also has pointed out certain discrepancies in the returns filed and ultimately proce....
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.... statement indicating the opening stock and closing stock of the furniture items as per Annexure-15. The Appellate Authority without looking into the said annexure, held, the assessee has not provided the details of opening stock and closing stock of furniture after inter branch transfer and hence it is difficult to arrive turnovers of locally purchased furniture involved in inter branch transfers....
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.... Appellate Authority while passing the impugned order. Same mistake is committed by the Tribunal also. Both the appellate authorities proceeded on the assumption that no documents are produced, which they can take note of to consider the claim of the assessee for input tax credit. The error is apparent on the face of the record. It is a clear case of nonapplication of mind by both the appellate au....