No revision as ITC was required to be reversed on lubricants for traders under UP VAT Act

SBW Udoyg Ltd. Vs Commissioner Commercial Tax (Allahabad High Court)

Conclusion: Once the lubricant became a taxable item at the hands of the manufacturer and importer, it became non-VATable good for the trader, therefore, ITC in relation to lubricants was required to be reversed.

Held: Revisionist carried on the business of manufacture and sale of bidi, pocket cooked foods, tea, cold-drinks, imported matchbox, etc. as well as purchase and sale of lubricants, dry-fruits, khowa, etc. The dispute in the present case only related to re

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