UP VAT Payable on Diesel Used in Telecom Towers When Source Not Proven: Allahabad HC

Vodafone South Limited Vs Commissioner (Allahabad High Court)

The Allahabad High Court decided a batch of connected sales/trade tax revisions by a common order, treating one revision for Assessment Year 2008–09 under the UP VAT Act as the leading case. The revisions challenged a judgment dated 27.12.2024 passed by the Commercial Tax Tribunal, Meerut, which had upheld the levy of VAT and entry tax on diesel used in diesel generator sets installed at mobile towers. The revisions were admitted on multiple questions of law, including whether consumption of diesel by service providers

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