BRAHMAPUTRA METALLICS LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) The instant application is directed against the Order dated 09.02.2017 passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi in Revision Petition bearing No. Hz 60 of 2016 pertaining to Assessment Year 2011-12, whereby the revision petition filed by the petitioner has been dismissed. The petitioner has further challenged the order dated 22.12.2015 passed in Appeal Case No. RG/JVAT/A-03/15-16 whereby the appeal filed by the petitioner against the assessment order dated 12.03.2015 has been rejected. The petitioner has also assailed the assessment order dated 12.03.2015 passed by the respondent No.4, the Assistant Commissioner of Commercial Taxes, Ramgarh Circle, Ramgarh to the extent claim of the petitioner for Input Tax Credit has been rejected.

(2.) In the instant writ application, two questions of law have been raised which is enumerated hereunder:-

(3.) The petitioner is a Company registered under the Companies Act, 1956 and is primarily engaged in the business of manufacture of Sponge Iron and M.S. Billet and is having an integrated manufacturing unit situated in the district of Ramgarh. The integrated manufacturing unit of the petitioner comprises of the following, namely,