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VAT - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

The legislature is entitled to prescribe the conditions subject ...

Case Laws     VAT and Sales Tax

April 8, 2017

The legislature is entitled to prescribe the conditions subject to which the taxable person shall be entitled to ITC. When a party fulfills the conditions, as may be prescribed, his entitlement to ITC is crystallized and vested in him. - HC

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