ITC Denial under UP VAT Unsustainable When No Defect Found in Books: Allahabad HC

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 ...