2023-VIL-828-KER
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VAT High Court Cases

Kerala VAT Act, 2003 - Section 11(3) - Inter-state sale of natural rubber – Eligibility to input tax credit – Assessing Authority observed that since sale of natural rubber exempted from payment of CST, input tax credit and special rebate availed by the petitioners could not be allowed notwithstanding discharge of output tax on inter-state sales – petitioner’s contends that having discharged CST liability, the Annexures to Notification dated 31.07.2008 and 30.11.2011 providing for exemption from payment of CST on inter-state sales of rubber cannot be made applicable – HELD - Since the statutory provisions under the KVAT Act restrict the availment of input tax credit to only such situations where tax is payable on outward sales and there is a prohibition against availment of input tax credit in situations where the outward inter-state sale is exempted, the issuance of the exemption notification by the State Government under Section 8(5) of the CST Act must be seen as bringing into operation the prohibition under the 3rd proviso to Section 11(3) in respect of input tax credit and the 3rd proviso to Section 12(1) in the case of special rebate – The petitioners were not entitled to avail input tax credit of the tax paid on purchases of rubber within the State so long as Annexures-I and II notifications were in force and operational. The amendments to the said notifications in 2019, with retrospective effect, only enable those who had paid CST in terms of Section 8(1) of the CST Act to adjust the said payments towards the demands served on them consequent to the disallowance of the input tax credit/special rebate availed by them - the impugned order of the Tribunal does not require modification – revision petition is dismissed
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