B.P. Oil Mills Ltd. Vs Commissioner of Commercial Tax (Allahabad High Court)
The Allahabad High Court considered two sales tax revisions involving identical issues and disposed of them through a common judgment, treating Sales/Trade Tax Revision No. 420 of 2017 as the leading case. The revisions challenged the order dated 2 August 2017 passed by the Commercial Tax Tribunal, Agra Bench I, in Second Appeal No. 74 of 2015 for Assessment Year 2010–11. The revision was earlier admitted on 20 September 2017 on the substantial questions of law framed in the memo of revision.
The revisionist argued that it is engaged in the manufacture and sale of edible oil and maintains true and correct books of account. It submitted that various raw materials were purchased both within Uttar Pradesh and from outside the State. For interstate purchases, Form 38 was used, and Form C was issued for concessional rate purchases. The disclosed turnover relating to purchase, manufacture, and sale was verified from the books of account, which were accepted by the assessing authority. Despite acceptance of the books, the assessing authority rejected the revisionist’s claim of input tax credit, prompting an appeal that was partly allowed on 30 September 2024. Cross-appeals filed thereafter by both parties were dismissed by the Tribunal in the impugned order.
