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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Restriction on input tax credit - it is not the right of the ...

Case Laws     VAT and Sales Tax

September 11, 2016

Restriction on input tax credit - it is not the right of the 'dealers' to get the benefit of ITC but its a concession granted by statute - As a fortiorari, conditions specified for availing ITC must be fulfilled - SC

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