Interpretation of statute - Section 13(1)(f) of the UP VAT Act - ...

Tribunal Upholds Full Input Tax Credit on Rice Bran Purchases Under UP VAT Act; "Goods" Include All Items, Not Just Taxable.

November 8, 2023

Case Laws VAT and Sales Tax SC

Interpretation of statute - Section 13(1)(f) of the UP VAT Act - Claim of full ITC on inputs - amount of tax paid towards the purchase of raw Rice Bran - scope of the word “goods” as defined under Section 2(m) of the UP VAT Act as outlined in Section 13(1)(f) of the UP VAT Act should be limited to only “taxable goods” or not - The order of Tribunal allowed the credit restored - SC

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Interpretation of statute - Section 13(1)(f) of the UP VAT Act - ...

Tribunal Upholds Full Input Tax Credit on Rice Bran Purchases Under UP VAT Act; "Goods" Include All Items, Not Just Taxable.

November 8, 2023

Case Laws VAT and Sales Tax SC

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