Judgment briefs
Supreme Court of India

State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.

Punjab Value Added Tax Act, 2005 (“Punjab VAT Act”) – First proviso to s.13(1) – Amended with effect from 01.04.2014

Dismissed
Court
Supreme Court of India
Decided
17 Feb 2025
Citation
[2025] 2 S.C.R. 1948
Case no.
CIVIL APPEAL No. 2212/2024
Bench
Abhay S. Oka, Ujjal Bhuyan

Issue for consideration

Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods stood reduced in the interregnum when there was no statute i.e., the Punjab Value Added Tax Act, 2005.

Judgment PDF: State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
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