Tribunal: Dealer with common TIN can claim input tax credit on raw materials, not on intra-state stock transfers.

Input Tax Credit - Intra-state Stock transfer - This Tribunal is of the considered view that the dealer with a common TIN number can definitely claim input tax credit even on raw materials used for the purpose of manufacturing of goods at the time of its end product and not on stock transfer of goods claiming to be an intra-state stock transfer. - Tri .....

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