As both these O.T. Revisions involve a common issue, they are taken up for consideration together and disposed by this common judgment. O.T. Revision No.111 of 2022 pertains to the assessment year 2013-2014 and O.T. Revision No.1 of 2023 pertains to the assessment year 2012-2013. The short issue that arises for consideration in both these O.T. Revisions is the legality of the orders of the Tribunal to the extent it disallowed the claim for input tax credit in respect of the tax paid by the petitioner on various inputs purchased locally and interstate and used by the petitioner in the manufacture of PVC pipes that were then sold within the State as also stock transferred to outside the State. The case of the petitioner before the authorities was that, in respect of the interstate purchase of raw materials/inputs used in the manufacture of PVC pipes, it had not availed input tax credit, and the input tax credit was claimed only in respect of the tax paid on raw-materials/inputs purchased locally. The consequent argument of the petitioner before the tax authorities was that inasmuch as input tax credit was availed only in
