2016 (9) TMI 1315

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....MENT The assessee has filed the present appeal raising the following substantial questions of law arising out of order dated 20.11.2015 passed by the VAT Tribunal, Punjab in Appeal No.410 of 2014 for the assessment year 2009-10:- "(i) Whether in the facts and in the circumstances of the case the orders (Annexure A- 1), (Annexure A-2) and (Annexure A-3) are legally sustainable in law? ....

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....cts and in the circumstances of the case the VAT Tribunal Punjab Chandigarh has grossly erred in upholding the order of the Assessing Officer as upheld by the Deputy Excise & Taxation Commissioner (Appeals) Patiala has grossly erred in levying purchase tax under section 19 of the Punjab VAT Act on the State Advised Price instead of SMP paid by the appellant as per order of assessment (ANNEXURE A-1....

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....in the contention raised by learned counsel for the appellant that input tax credit on the purchase tax, though payable but not paid by the appellant actually, could have been granted. The claim made by the appellant is that though the purchase tax was payable in terms of Section 19 of the Punjab Value Added Tax Act, 2005 (for short "the Act"), however, admittedly that was not paid. Once the amoun....