2023 (9) TMI 911 - SCH - VAT and Sales Tax

Refund of excess Input Tax Credit - purchases from dealers covered by the Deferment Scheme, 2005 notified under section 62 of HP VAT Act - presumptive taxation - it was held by High Court that the appellant is entitled for refund - HELD THAT - There are no merit in the Special Leave Petition. SLP dismissed.