2015 (9) TMI 829

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....han Joshi, learned Panel Lawyer for the respondent / State. JUDGMENT Heard on IA No.2969/2014, an application seeking disposal of this appeal in the light of the order dated 03.03.2014 passed in VAT Appeal No.08/2013 by Division Bench at Principal Seat, Jabalpur in the case of M/s. Shreeram Agro Industries v. Commissioner of Commercial Tax, Indore. Learned counsel for the appellant submit....

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.... the Input Tax paid on the cotton seeds purchased for manufacture of cotton seed oil from cotton seeds proportionately to the extent of generation and sale of the by product oil cake is proper and whether the interpretation of Section 14 made by the MP Commercial Tax Appellate Board is correct?" Having gone through the order passed by the Division Bench at Jabalpur as also at Gwalior, we are of....