Supreme Court · 2023 INSC 974 · Decided 6 November 2023
M/S Modi Naturals LTD. v. The Commissioner of Commercial Tax Up
- Court
- Supreme Court of India
- Citation
- 2023 INSC 974 · [2023] 15 S.C.R. 746
- Case number
- CIVIL APPEAL No. 5822/2023
- Decided
- 6 November 2023
- Bench
- D.Y. CHANDRACHUD, J.B. PARDIWALA, MANOJ MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
HEADNOTES Issue for consideration: (a) Whether the assessee is entitled to claim full amount of tax paid towards the purchase of raw Rice Bran as ITC on the basis of the provisions of s.13(1)(a) r/w. S. No. 2(ii) of the and s.13(3)(b) r/w. Explanation (iii) of s.13 of the UP VAT Act?; (b) Whether the scope of the word "goods" as defi ned u/s. 2(m) of the UP VAT Act as outlined in s.13(1)(f) of the UP VAT Act should be limited to only "taxable goods"?; (c) Whether the decision of the
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