The Commissioner Commercial Tax vs. S/P.S. Mint

Court No. - 1

Case :- SALES/TRADE TAX REVISION No. - 57 of 2019

Applicant :- The Commissioner Commercial Tax Opposite Party :- S/P.S. Mint And Allied Products Pvt.Ltd. Counsel for Applicant :- Bipin Kumar Pandey

Hon'ble Saumitra Dayal Singh,J.

1. Admit on the following question of law:

"Whether in view of the Section 13(4), (5) & (6) of the U.P. VAT Act read with Rule 45 sub-clause 3, the assessee was liable to reverse the Input Tax Credit (ITC) of Rs. 2,10,256/- with respect to purchase and sale of Mentha Oil in view of the fact that for the months of April 2013, September 2013, October 2013, December 2013 and January 2014, he had made sales of that commodity at loss."

2. Issue notice to opposite party. Steps be taken within two weeks.

3. List accordingly.

Order Date :- 2.7.2019 Prakhar