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1 - 10 of 19 (0.21 seconds)Section 51 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
The Central Sales Tax Act, 1956
Article 226 in Constitution of India [Constitution]
Section 52 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 55 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 26 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 50 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Section 22 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
M/S Maruti Suzuki Ltd vs Commr.Of Central Excise-Iii,Delhi on 17 August, 2009
4. With regard to the use of furnace oil for operation of the gen-set on which Input Tax Credit was denied, the learned counsel submitted that they are entitled to avail ITC in the light of the decision of the Hon'ble Supreme Court in Maruthi Suzuki Ltd., vs. Commissioner of Central, Delhi-III, reported in 2009-240-ELT 641 (SC), and the decision of the Hon'ble Division Bench of the Orissa High Court in the case of Reliance Industries Ltd., vs. Assistant Commissioner of Sales Tax & Ors., reported in 2008 15 VST 228 (Orissa). Therefore, it is submitted that huge demands have been raised without proper verification of the objections raised by the petitioner and the assessment has been made in a very summary manner and therefore, it is submitted that this Court exercising jurisdiction under Article 226 should interfere with the impugned order.