HomeIndirect TaxesVAT Liability on Diesel Used in Mobile Towers Upheld: Allahabad High Court

VAT Liability on Diesel Used in Mobile Towers Upheld: Allahabad High Court

05/01/2026

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The Allahabad High Court has dismissed two Sales/Trade Tax Revision petitions filed by Vodafone South Limited, holding that diesel consumed in running generator sets at mobile towers is liable to Value Added Tax (VAT) when the assessee fails to prove that such diesel was purchased from registered dealers. The bench of Justice Piyush Agrawal observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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VAT Liability on Diesel Used in Mobile Towers Upheld: Allahabad High Court

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VAT Liability on Diesel Used in Mobile Towers Upheld: Allahabad High Court

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