2011 (11) TMI 807

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....Tax, Bally Circle whereby the prayer for input-tax  credit was rejected. The petitioner, as disclosed in the application, purchased goods worth  Rs. 40,83,300 from South Eastern Railway on auction after paying tax. After purchase of the goods on auction, South Eastern Railway issued sale  release order containing all the particulars, i.e., date of sale (date of auction sale), sale order number and date, name and address of selling dealer (South Eastern Railway), full description of goods sold, quantity or number of goods sold, value of the goods sold and rate and amount of tax charged. The petitioner submitted return, claiming input-tax credit to the tune of Rs. 1,63,332 under section 21 of the VAT Act. Claiming that sa....

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....isions laid down in sub-section (5) of section 22 of the VAT Act, 2003. Tax invoice not having been produced at any stage of the proceeding, the petitioner is not entitled to claim of input-tax credit, as contended by Mr. Majumdar representing the respondents. As per sub-rule (7) of rule 91 of the VAT Rules, 2005,- "A tax invoice shall contain the words, 'tax invoice' in bold letters at the top or at any prominent place and shall also contain the following details: (a) date of sale; (aa) serial number of the tax invoice; (b) serial number and date of challan issued or date of despatch, as the case may be; (c) name and full postal address of the selling dealer; (d) telephone nu....