ITC is a form of concession which is provided by the Act; it ...
ITC is a concession, not a right; available only if statutory conditions are met by the dealer.
October 17, 2018
Case Laws VAT and Sales Tax SC
ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right but only in terms of the provisions of the statute; therefore, the conditions mentioned in the aforesaid Section had to be fulfilled by the dealer
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