Supreme Court · 2015 INSC 859 · Decided 24 November 2015
Commercial Taxes Officer v. A Infrastructure LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 859 · [2015] 13 S.C.R. 1172
- Case number
- CIVIL APPEAL No. 2806/2015
- Decided
- 24 November 2015
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Rajasthan Value Added Tax Act, 2003 - ss. 18, 22, c 55(4); Notification S.0.377 dated 9.3.2007-/nput Tax Credit (ITC)- Disallowance of-Assessee engaged in the business of manufacturing Asbestos Cement (A. C.) Pressure Pipe and A. C. Sheets and availed ITC on the purchase of raw material used in Sheets- Revenue disallowed o the benefit of ITC on the ground that the final product was exempted- Held: As per Notification S. 0.377 dated 9. 3. 2007, it was the manufacturer of A. C. sheets that was exempted and therefore it could not be said that A. C. sheets manufactured by assessee were
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