Bifurcating their excess Input Tax Credit by certain dealers.

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..... urcating their excess In-put Tax Credit (ITC) in the returns by claiming the portion of ITC as Refund in the column no. R9.2 and the remaining portion as Carry Forward in the column no. R9.3 in the prescribed return Form DVAT-16. The above said practice adopted by the dealers has been examined under relevant Sections of the DVAT Act, 2004 viz-a viz Section 9(1) read with Section 11(2)(b) .....

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