2015 (7) TMI 1326

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...., 310, 302, 295, 284 Of 2015 - -<br>CST, VAT & Sales Tax<br>SALES/TRADE TAX REVISION No. - 253, 254, 255, 256, 324, 319, 312, 310, 302, 295, 284, 285, 267, 268, 273, 275, 277, 278, 280, 287, 274, 303, 323, 322, 314, 313, 272, 309, &nbsp;305, 304, 301, 299, 297, 294, 290, 261, 259, 263, 317 &nbsp;of 2015 The Commissioner, Commercial Tax LKO Versus Sanjay Steel Suppliers, R.G. Suppliers, Maheshwar....

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.... put in appearance on behalf of the opposite party. In one of them Sri Piyush Agrawal has appeared. Their vakalatnames be kept in respective files. The dispute in this revision is as to whether the assessees are entitle to input tax credit. The benefit of input tax credit was refused by the assessing authority but the appellate authority remanded the matter after setting aside the order of the....

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....l as the purchasing dealers were duly registered and all payments were made through Bank which stood verified. The entire dealings were supported by tax invoices which established that the goods were tax paid. On identical facts several revisions involving this controversy have already been dismissed. One of it being Sales/Trade Tax Defective Revision No. 201 of 2013 (Commissioner Commercial Tax....