Value
Added Tax Appellate Tribunal confirming the assessment on
sale of deep freezers and disallowance of input tax credit
claimed under Section ... consumers. As an incentive the petitioner made bulk
purchase of deep freezers and delivered the same to
O.T.Revn
application for issuance of delivery note for
transport of deep freezers. We have heard counsel appearing for the
appellant and Government Pleader for respondent ... creams marketing the
product by engaging distributors. According to the appellant, deep
freezers required for storage for the distributors are supplied by the
appellant
stock transfer.
4. The next question pertains to assessment of old freezers which
is an item taxable under Vth Schedule. Petitioner's case ... that the
freezers were purchased from SSI units by availing concessional rate
and, therefore, they are entitled to exemption on second sales.
Exemption on second
business by itself. In fact,
many marine industries have their own freezers to keep perishable
goods in cold storage. However, when cold storage
