BANSI PHARMA Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. Gautam Kejriwal, counsel for the petitioner and Mrs. Nilu Agrawal, G.A.-X representing the State.

(2.) THE petitioner is a dealer registered under the Bihar Value Added Tax Act. It is aggrieved by and seeks to challenge the order dated 14.9.2006 by which its claim for Input Tax Credit on tax paid goods in stock as on 1.4.2005 was rejected solely on the ground of non-production of declarations in Form IX-C as required under Rule 13(e) of the Bihar Value Added Tax Rules.