Input tax credit - KVAT Act - in the absence of any other ...
Case Laws VAT and Sales Tax
June 21, 2019
Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers have not deposited the collected tax amount or some of the selling dealers have been subsequently deregistered cannot be a ground to deny the input tax credit.
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