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“7. Firstly, with regard to reversal of input tax credit claim on wastage under Section 19(9) of the State Act, under which, there are two subsidiary issues namely invisible loss and visible loss, the respondent adopted a percentage of 5% and 1% respectively. The correctness of adopting uniform percentage came up before this Court in the case of Interfit Techno Products Ltd. Vs. The Principal Secretary and Commissioner of CT [reported in (2015) 81 VST 389] wherein this Court issued certain directions as to how the Assessing Officer should proceed to determine the invisible loss / visible loss and the operative portion of the directions http://www.judis.nic.in W.P.No.28003 to 28005 & 28008 & 28011 of 2018 issued is as follows :