{"id":169351,"date":"2008-11-05T00:00:00","date_gmt":"2008-11-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bharat-petroleum-corporation-vs-state-of-punjab-and-another-on-5-november-2008"},"modified":"2017-01-05T05:31:48","modified_gmt":"2017-01-05T00:01:48","slug":"bharat-petroleum-corporation-vs-state-of-punjab-and-another-on-5-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bharat-petroleum-corporation-vs-state-of-punjab-and-another-on-5-november-2008","title":{"rendered":"Bharat Petroleum Corporation … vs State Of Punjab And Another on 5 November, 2008"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Bharat Petroleum Corporation … vs State Of Punjab And Another on 5 November, 2008<\/div>\n
 IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                CHANDIGARH.\n\n                                          CWP No.4583 of 2008\n                                     Date of decision: 05.11.2008\n\n\n\nBharat Petroleum Corporation Limited\n                                                    -----Petitioner\n                               Vs.\nState of Punjab and another\n                                                  -----Respondent<\/pre>\n
CORAM:- HON’BLE MR JUSTICE ADARSH KUMAR GOEL
\n           HON’BLE MR JUSTICE L.N.MITTAL<\/p>\n
Present:   Mr. Ashok Aggarwal, Sr. Advocate
\n           With Mr. JS Bakshi and Mr. Mukul Aggarwal,
\n           Advocates for the petitioner.\n<\/p>\n
           Mr. Piyush Kant Jain, Addl.A.G., Punjab for the State.<\/p>\n
Adarsh Kumar Goel, J<\/p>\n
1.         This petition seeks quashing of Rule 21(1) & (2) of the<\/p>\n
Punjab Value Added Tax Rules, 2005, framed under the<\/p>\n
provisions of the Punjab Value Added Tax Act 2005 (in short,<\/p>\n
‘the VAT Act’) as ultravires, in addition to quashing of notice<\/p>\n
dated 24.12.2007, Annexure P.1 requiring the petitioner to appear
\n CWP No.4583 of 2008                                                2<\/span><\/p>\n
with record to show that due tax had been paid; assessment order<\/p>\n
dated 21.1.2008, Annexure P.III rejecting claim for input tax<\/p>\n
credit   on petrol\/diesel which evaporated after purchase and<\/p>\n
before sale    and also Show Cause Notice dated 15.2.2008,<\/p>\n
Annexure P.IV asking the petitioner to show cause why penalty<\/p>\n
be not imposed.\n<\/p>\n
2.         The petitioner is engaged in the business of refining of<\/p>\n
crude oil and marketing of various petroleum products. It<\/p>\n
purchases petroleum in the State after paying Value Added Tax.<\/p>\n
Thereafter, the said products are sold and tax paid at the time of<\/p>\n
purchase is claimed as Input Tax Credit to be deducted out of the<\/p>\n
tax liability attracted at the time of sale. During assessment for<\/p>\n
the assessment year 2005-06, the Assessing Officer allowed Input<\/p>\n
Tax Credit to the extent of goods sold but claim of the petitioner<\/p>\n
is that in the natural process, part of petroleum products<\/p>\n
evaporated on which tax was paid and the petitioner was entitled<\/p>\n
to Input Tax Credit on the purchase value thereof irrespective of<\/p>\n
the fact that to that extent, goods were not available for sale.<\/p>\n
3.         It is the case of the petitioner that the order of<\/p>\n
assessment disallowing Input Tax Credit to the petitioner on the<\/p>\n
purchase value of the product which evaporated, was illegal.
\n CWP No.4583 of 2008                                            3<\/span><\/p>\n
Prayer has also been made to declare the Rule 21 of the Rules,<\/p>\n
which makes Input Tax Credit inadmissible if the goods are lost,<\/p>\n
destroyed or damaged because of theft, fire or natural calamity, as<\/p>\n
ultravires.\n<\/p>\n
4.            On behalf of the State, a preliminary objection has<\/p>\n
been taken that there is an alternative remedy by way of appeal<\/p>\n
and mere fact that 25% of the tax assessed is required to be<\/p>\n
deposited as a condition precedent, cannot be a ground to hold<\/p>\n
that the remedy of appeal was not effective in absence of any<\/p>\n
material to show that the petitioner had any financial hardship in<\/p>\n
paying the said amount.\n<\/p>\n
5.            As regards validity of the rule, it is submitted that<\/p>\n
under the Scheme of the Act, Input Tax Credit is inadmissible if<\/p>\n
goods are lost in certain situations. Benefit of Input Tax Credit is<\/p>\n
available only when goods are sold. If goods purchased are not<\/p>\n
available for further sale, question of Input Tax Credit could not<\/p>\n
arise.\n<\/p>\n
6.            We have heard learned counsel for the parties and<\/p>\n
perused the record.\n<\/p>\n
7.            Even though, alternative remedy may not be an<\/p>\n
absolute bar and this Court may, in its discretion, entertain a writ
\n CWP No.4583 of 2008                                              4<\/span><\/p>\n
petition in certain situations, we do not think that this is a case of<\/p>\n
such an exceptional nature where the petitioner could not take<\/p>\n
alternative remedy or the issue raised should be considered in a<\/p>\n
writ petition. We do not find any merit in challenge to vires of the<\/p>\n
rule. Applicability of the rule or claim of the assessee can be gone<\/p>\n
into before departmental authorities.\n<\/p>\n
8.         We may make a brief reference to the Scheme of the<\/p>\n
Act. The Act succeeds the Punjab General Sales Tax Act, 1948,<\/p>\n
which provided for tax on sale and purchase of goods, with<\/p>\n
reference to Entry 54 of List II of Schedule VIIth to the<\/p>\n
Constitution of India. Under the Act, there is multi stage tax and<\/p>\n
at each stage, tax is calculated on sales (outputs) and claim for tax<\/p>\n
credit in respect of tax paid on inputs (purchases) is allowed. This<\/p>\n
is done to avoid cascading effect on prices. Object of the VAT<\/p>\n
regime is to avoid double taxation and also to check tax evasion.<\/p>\n
The Act is based on recommendations of expert bodies.<\/p>\n
9.         Under the Scheme of the Act, Section 6 provides for<\/p>\n
liability to pay tax on taxable turn-over, as defined under section<\/p>\n
2(zo). Under Section 15 of the Act, net tax is payable after<\/p>\n
deducting the amount of input tax available from the output tax.<\/p>\n
Section 13 provides for claim of Input Tax Credit subject to the
\n CWP No.4583 of 2008                                             5<\/span><\/p>\n
conditions laid down in the said section and subject to such<\/p>\n
further conditions as may be laid down under the rules. First<\/p>\n
Proviso to section 13(1) of the Act provides that Input Tax Credit<\/p>\n
is available when the goods are for sale in the State or in the<\/p>\n
course of inter-State trade or commerce or in the course of export<\/p>\n
or for manufacture, processing or packing. Sub Section 5 provides<\/p>\n
for certain situations in which Input Tax Credit is not available.<\/p>\n
We are not concerned with the said situation. The said provision<\/p>\n
cannot be bar to laying down of conditions for availing input tax<\/p>\n
credit consistent with the Scheme of the Act. Thus, for claiming<\/p>\n
Input Tax Credit, there has to be liability to pay output tax. If<\/p>\n
goods which have been purchased are not available and output tax<\/p>\n
is not attracted, there could be no deduction of Input tax in respect<\/p>\n
of such goods. Provision in Rule 21 making Input Tax Credit<\/p>\n
inadmissible where goods are lost or destroyed or damaged,<\/p>\n
cannot be held to be contrary to the Scheme of the Act.<\/p>\n
10.        The petition is, accordingly, dismissed without<\/p>\n
prejudice to availing of alternative remedy in accordance with<\/p>\n
law.<\/p>\n
\n\n                                        (Adarsh Kumar Goel)\n                                                Judge\n CWP No.4583 of 2008                  6<\/span>\n\n\n\n\nNovember 5, 2008      (L.N.Mittal)\n'gs'                     Judge\n CWP No.4583 of 2008   7<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court Bharat Petroleum Corporation … vs State Of Punjab And Another on 5 November, 2008 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.4583 of 2008 Date of decision: 05.11.2008 Bharat Petroleum Corporation Limited —–Petitioner Vs. State of Punjab and another —–Respondent CORAM:- HON’BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-169351","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nBharat Petroleum Corporation ... vs State Of Punjab And Another on 5 November, 2008 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bharat-petroleum-corporation-vs-state-of-punjab-and-another-on-5-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bharat Petroleum Corporation ... vs State Of Punjab And Another on 5 November, 2008 - 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