Calcom Electronics Ltd Vs Commissioner Vat The Trade And Tax Department (Delhi High Court)
Delhi High Court held that appeal pertaining to period prior to 01 April 2005 is maintainable under Section 81 of the Delhi Value Added Tax Act, 2004 (DVAT) instead of section 45 of the Delhi Sales Tax Act, 1975 since appeal is preferred after 01 April 2005.
Facts- In this batch of appeals, the respondents take a preliminary objection with respect to maintainability, asserting that the appeals would have to follow the procedure as contemplated under Section 45 of the Delhi Sales Tax Act, 1975, a statute which now stands repealed by virtue of the Delhi Value Added Tax Act, 2004 and which came to be promulgated on 01 April 2005.
Conclusion- All that Section 81 of the DVAT Act now prescribes is that such an appeal would be entertainable only if it involves a “substantial question of law” There is thus no fundamental alteration of the right that otherwise stood enshrined under the DST Act. As we view subsection (4) of Section 106, it becomes apparent that all that it essentially seeks to save is the right in respect of input or credit of inputs, tax exemption, deferment of tax or the imposition of penalties, interest or forfeiture or sums pertaining to any period prior to 01 April 2005.
