2015 (4) TMI 1154

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....e dated 06.02.2015 passed by the Superintendent of Taxes and thereafter further pleased to quash or set aside the impugned order and notice stated above and issue further directions to the respondent either to adjust Input Tax Credit against the CST liable to be paid by the petitioner or to refund it to the petitioner and further allow the petitioner to adjust/set off Input Tax Credit against the CST liable to be paid by the petitioner or to refund it to the petitioner every financial year, for fair ends of justice otherwise the petitioner would be highly prejudiced." It would be pertinent to mention that the petitioner herein M/s. Abhisar Buildwell Pvt. Ltd. in respect of assessment years 2008-2009, 2009-2010, 2010-2011, 2011-2012 and 201....

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....appeared in the petitions earlier and the same counsel is now appearing before us. All the contentions which were made by the petitioner earlier were considered by us and were rejected. Now certain other contentions have been raised. We are not inclined to look into those contentions because of the fact that we had already passed a detailed judgment in the case. 4.  Furthermore, the grounds raised do not appear to be valid to us. The main argument raised by the petitioner is that though by the transactions the goods may have been consumed outside the Tripura the incident of sale took place in Tripura and, therefore, it is entitled to get input tax credit. This argument is totally misconceived. The petitioner is claiming benefit of Cen....

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....d to two judgments of the Apex Court in Bharat Sanchar Nigam Ltd. and Another Vrs. Union of India and Others : (2006) 3 SCC 1 and 20th Century Finance Corpn. Ltd. and Another Vrs. State of Maharashtra : (2000) 6 SCC 12 but these are not relevant for deciding the present case. 8. A Division of this Court vide detailed judgment dated 12.09.2014 in Abhisar Buildwell (P) Ltd. vrs. State of Tripura and Ors.,[(2014) 2 TLR 813] after considering the entire law on the subject, held as follows:- "23. A conjoint reading of the provisions of the Act clearly shows that input tax credit can be claimed only in respect of tax paid or payable under the Act. Section 10(3) makes it absolutely clear that input tax credit is permissible only in respect of sa....

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.... provisions of the TVAT Act, we have no doubt in our mind that the intention of the State of Tripura was to give benefit of input tax credit only in respect of sales intended or made within the State of Tripura. There is no doubt in our mind that the Act specifically excludes from its ambit, the inter-State sales and the benefit of tax paid on inter-State sales cannot be availed of by the petitioner to claim input tax credit. There is no ambiguity in the language and, therefore, reliance placed by Sri Dubey on the judgments of the Apex Court in Commissioner of Income Tax, Bombay etc. vs. M/s. Podar Cement Pvt. Ltd. etc., [(1997) 5 SCC 482] and Commissioner of Income Tax, Karnataka, Bangalore vs. M/s. Shaan Finance (P) Ltd., Bangalore, [(199....