Vedanta LTD vs. The Additional Commissioner
Held
The Court held that mining tippers used in mining activities are capital goods integral to the manufacture or processing of iron ore. Therefore, the input tax credit restrictions under the Fifth Schedule are not applicable.
Facts
The assessee claimed input tax credit on mining tippers used for transporting iron ore within the mining area. The department denied this credit, citing restrictions on motor vehicles under the KVAT Act.
Key Issues
Whether input tax credit is admissible on mining tippers used for transporting iron ore within the mining area, considering the restrictions on motor vehicles.
Sections Cited
Section 2(7), Section 2(16), Section 11(a)(2), Fifth Schedule, Section 12, Section 64
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF SEPTEMBER, 2021
PRESENT
THE HON’BLE MRS.JUSTICE S.SUJATHA
AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI
S.T.A.No.29/2017
BETWEEN :
VEDANTA LTD., (FORMERLY KNOWN AS SESA STERLITE LTD.,/SESA GOA LTD.,) MEGHALAHALLI OFFICE COMPLEX NEAR MEGHALAHALLI VILLAGE, BHEEMASAMUDRA CHITRADURGA DISTRICT REP BY ASSOCIATE GENERAL MANAGER, TAXATION Mr. BENICIO MENEZES.
...APPELLANT
(BY SRI GOPAL MUNDHRA, ADV. A/W SRI PARTH PAREKH, ADV. A/W SRI AJAY J. NANDALIKE, ADV.)
AND :
THE ADDITIONAL COMMISSIONER OF COMMERICIAL TAXES, (ZONE)-III, 8TH FLOOR, VTK-I, GANDHINAGAR, BANGALORE.
…RESPONDENT
(BY SRI K.HEMA KUMAR, AGA.) THIS STA FILED UNDER SECTION 66(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE ORDER DATED 26.09.2017 PASSED IN ZAC-3/DVG-SMR- 7/2017-18 ON THE FILE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, (ZONE)-3 GANDHINAGAR, BENGALURU, SETTING ASIDE THE ORDER DATED 05.09.2013 PASSED IN KVAT-AP-148 TO 155/2013-14 ON THE FILE OF THE JCCT, DAVANAGERE, APPEALS ALLOWING THE APPEALS FILED AGAINST
The judgment continues below.
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