2026 (5) TMI 1022

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....5/2023, S. B. Sales Tax Reference/Revision No. 26/2023, S. B. Sales Tax Reference/Revision No. 26/2023 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MS. JUSTICE REKHA BORANA For the Petitioner(s): Mr. Pankaj Kumar Bohra with Mr. Rahul Sharma. For the Respondent(s): Mr. Kuldeep Vaishnav, Dy. G.C. ORDER 1. The present revision petitions have been filed aggrieved of orders dated 23.08.2024, 06.12.2017, 20.04.2022, 20.04.2022, 22.12.2022, 05.06.2023 & 12.05.2023 passed by the Rajasthan Tax Board, Ajmer in the respective appeals as filed by the respective appellant-Company. 2. Counsel for the appellant, at the very inception, submitted that the issue rests covered by the judgment passed by this Court in a bunch of revision petitions ....

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...., the benefit of input tax credit in terms of Section 18 of the Rajasthan Value Added Tax Act, 2003 (for short 'the Act of 2003'), cannot be claimed on the said goods. 8. Heard the counsels. Perused the record. 9. So far as the first issue raised by counsel for the respondents is concerned, it is an admitted fact that it is the appellant-Company only who had been issued the mining license qua the captive mine in question. 10. It is not the case of the respondents that the material excavated after the mining process was sold out by some other entity, to the appellant-Company, rather it is the appellant-Company only who got the material excavated, may be on job work basis. 11. In the considered opinion of this Court, the appellant....

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....s the second issue is concerned, the same stands covered by the judgment of Hon'ble the Apex Court in Chowgule & Co. Pvt. Ltd. & Anr. vs. Union of India & Ors.; AIR 1981 SCC 1014 wherein the Court observed that "the requirement on Section 8(3)(b) and Rule 13 is that the goods must be purchased for use 'in mining' and not use 'in the business of mining'. It is only the items of goods purchased by the assessee for use in the actual mining operation which are eligible for inclusion in the certificate of registration under this head and these would not include goods purchased by the assessee for use in the operations subsequent to the stacking of the ore at the mining site. This view finds support from the decision of this Court in Indian Coppe....