STATE OF UTTARAKHAND Vs. GITANJALI ASSOCIATES
LAWS(UTN)-2012-7-77
HIGH COURT OF UTTARAKHAND
Decided on July 25,2012

State of Uttarakhand and others Appellant
VERSUS
Gitanjali Associates Respondents

JUDGEMENT

- (1.) Three writ petitions were filed questioning similar actions on the part of the appellants in these appeals. Those writ petitions have been decided by a common judgment and order. We have, accordingly, decided that we shall consider these appeals together. There has been some delay in preferring these appeals. Accordingly, applications have been filed for condonation of delay in preferring these appeals. To one of those applications, an objection has been filed, which is formal in nature. We have considered the averments made in applications for condonation of delay as well as in the objection thereto. We are satisfied that sufficient grounds have been made out for delay in preferring these appeals.
(2.) Heard learned counsel for the parties.
(3.) There is no dispute that input-tax credit is available under the Uttaranchal Value Added Tax Act, 2005 only to such dealers, who have added value to items purchased by them, while effecting sale of such value added items. There is also no dispute that the said Act recognizes grant of exemption to a dealer either wholly or partially from payment of value added tax. What will happen to a dealer, who shall purchase goods from such exempted dealers, was originally provided in section 76(6)(c) of the said Act, which is as follows.: 76. (6)(c) any taxable dealer purchasing goods from such dealer, holding eligibility certificate and who is exempt from tax, whether wholly or partially, shall be entitled to input-tax credit of the aggregate amount of tax charged in the sale invoice of the selling dealer and the amount of exemption from tax as per eligibility certificate, and for this purpose the selling dealer shall append a certificate in the sale invoice in the following pro forma-- Certificate Certified that the dealer is entitled to exemption from tax at...% as per Eligibility Certificate No. .... dated...and the amount of exemption from tax in this sale, invoice comes to Rs. .... On 31st March, 2008, the said provision was altered to the effect as follows: -- any taxable dealer purchasing goods from such dealer holding eligibility certificate and who is exempted from tax, whether wholly or partially, shall be entitled to input-tax credit of the amount of tax charged in the sale invoice of the selling dealer and for this purpose the selling, dealer shall append the following certificate in the sale invoice regarding-- Certificate Certified that the dealer is entitled to exemption from tax at...% as per Eligibility Certificate No. .... dated...according to which the exemption amount in this invoice comes to Rs. ....;


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