2025 (5) TMI 1522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BLE PIYUSH AGRAWAL, J. 1. In spite of service of notice upon the opposite party, nobody appears on behalf of opposite party even in the revised call. 2. Heard Mr. B.K. Pandey, learned ACSC for the revisionist. 3. By means of present revision, the revisionist is assailing the order dated 21.9.2024 passed by Commercial Tax Tribunal, Agra Bench I, Agra in Second Appeal No. 36 of 2016 (2010-2011). ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing and applying section 7(c) provides that no tax under the Act shall be levied and paid on the turnover of sale or purchase of such goods by such class of dealers as may be specified in the notification. The said exemption applies to the goods and also to the class of dealers who satisfy the conditions and fall within the notification issued under section 7(c) of the Act. The controversy is not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hased goods are resold in the course of exporting the goods out of India, then the full amount of input tax credit can be claimed. Section 13(7) outlines the circumstances under which such a benefit cannot be allowed. Section 13(7) also sets out that no facility for input tax credit shall be allowed to a dealer with respect to the purchase of any goods where the sale of such goods by the dealer is....