2022 (10) TMI 1071

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.... OTHER PRESENT: SR.GP. V.K. SHAMSUDHEEN ORDER S.V.Bhatti, J. The petitioner is a dealer registered under the Kerala Value Added Tax Act, 2003 (for short, 'the KVAT Act') and doing business in automobile spare parts. The revision deals with the disputes arising in the return filed for the year 2011-12. 2. The controversy between the petitioner and the Department is in respect of the ret....

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....Rules. The revision in different ways raises the entitlement of dealer for tax credit paid on the returned goods by the seller. The questions raised in the revision read thus: a) Whether on the facts and in the circumstances of the case, has not the appellate tribunal erred in rejecting the appeal filed by the petitioner? b) Ought not the tribunal have found that the assessee is ....

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....dings recorded by the Tribunal, questions raised can be considered: "5. The points to be decided is whether the appellant had the right to avail input tax against the purchase items effected after a period of 90 days. The dealer had paid tax on the goods purchased from a registered dealer for sale within the State by paying tax at the rate of 12.5%. He had availed input tax claim on sales....

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.... of 90 days the selling dealer will not get the benefit of turnover exemption from payment of tax. 7. A dealer can avail the benefit of input tax claim against an output tax due. When the goods are returned there is no output tax liability against such a transaction. The tax paid at the point of purchase cannot be availed as input tax credit at the event of return of such goods. If it is ....