HINDUSTAN UNILEVER LTD Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) All the three writ petitions are interconnected involving identical questions of fact and law, therefore, with the consent of learned counsel for the parties, all the writ petition are heard together and are being disposed of by this common judgment.

(2.) WPMS No. 532 of 2013 is pertaining to assessment year 2008-09 while WPMS No. 1526 of 2014 is pertaining to assessment year 2009-10 and WPMS No. 2282 of 2014 is pertaining to assessment year 2010-11. Petitioner company is registered with VAT Authorities bearing TIN No. 050015297 and CST No. HN 5043877 dated 14.11.2000.

(3.) Mr. C.S. Lodha, learned counsel for the petitioner, submits that petitioner company is purchasing raw material and packing material within the State of Uttarakhand and thereafter, manufacturing soaps, detergents, creams and toothpastes and while purchasing the raw material, packing material and container, petitioner company is paying VAT to the sellers, therefore, as per scheme of the Uttarakhand VAT Act, petitioner company is entitled for Input Tax Credit (hereinafter referred to as "ITC") while selling the manufactured goods either within the State of Uttarakhand or by inter-State sale or by exporting goods from State of Uttarakhand out of the territory of India or by stock transfer to other States.