JAVICK IMPLEX (P) LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is a dealer carrying on business in the sale of Cellular Phones. For the period April to October,2005 the petitioner was held entitled to refund of Rs.4,71,347/- and for the month of November, 2005, it was held entitled to refund of Rs.1,67,377/- under the Telangana VAT Act,2005.

(2.) For the months of April to October, 2005 and also November,2005 , the petitioner filed VAT returns in Form - VAT 200 before the relevant due dates claiming refund of input tax credit on the purchase turnover corresponding to export sales caused by the petitioner enclosing the following documents in order to substantiate its claim for refund under Rule 35 of the APVAT Rules:

(3.) However, the petitioner could not produce copy of customs clearance certificate mentioned in Rule 35(6)(a)(ii) of the APVAT Rules as there was no such certificate being issued under the provisions of the Customs Act, Rules or Notifications issued thereunder.