M/S PATEL ENTERPRISES Vs. COMMISSIONER COMMERCIAL TAX

JUDGEMENT

(1.) Supplementary affidavit filed today is taken on record.

(2.) This revision is directed against an order passed by Tribunal on 23rd November, 2016, insofar as demand for payment of VAT is imposed upon the revisionist.

(3.) As per the assessee, it was carrying on job work of breaking destroyed battery and return its scrap to the owners. Its claim was that battery never belonged to it, and no manufacturing or sale/purchase activity was undertaken by it. It is stated that only job work was performed, and for which alone amount was received. Its defence has been partly accepted, but in respect of remaining part, the Tribunal has confirmed the demand of VAT.