Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on...

Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period. Therefore, the 2nd respondent rightly rejected his claim and passed the impugned order directing the petitioner to pay VAT @ 12.5% and also treating him as VAT dealer instead of imposing @ 1% tax treating as turnover tax dealer. - HC .....

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