2015 (9) TMI 1512

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....DER In the instant petition, the Tax Board vide impugned order on the issue of input tax credit has observed that this court in the case of CTO Vs. M/s. Durgeshwari Food Limited, Shri Ganganagar (2012) 32 Tax Update 03, has reversed the order passed by the Tax Board holding as under:- " In the considered opinion of this Court, therefore, in view of specific provisions contained in Section 18....

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....sp;assessee. Therefore, as far as impugned order of learned Tax Board dated 13.03.2009 to the extent of setting aside the imposition of reverse tax disallowing the proportionate input tax credit is concerned, the same cannot be sustained and deserves to be quashed by this Court, and to that extent the revision petitions filed by the petitioner-Revenue deserve to be allowed. However, as far a....

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....wari Food Limited, Shri Ganganagar(supra). 3. At his juncture, counsel for the petitioner canvassed that the Hon'ble Apex Court in the case of M/s. Durgeshwari Food Limited, Shri Gangangar (supra), has admitted special leave petition and contends that the present petition be kept pending till disposal of appeal by the Hon'ble Apex Court or in the alternative she contends that whatever o....