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2015 (3) TMI 1198 - HC - VAT and Sales TaxInput tax credit - The notice dated January 9, 2015 was issued on the ground that the appellant had not claimed input-tax rebate in form VAT-100 and therefore, the input-tax claim was proposed to be disallowed. - Karnataka Value Added Tax Act, 2003 (KVAT) - Held that:- Since we have already held that the assessing officer had not applied his mind judiciously and did not consider the audit report and account books which had admittedly been filed by the assessee, we allow these appeals as well as the writ petitions and quash the orders passed by the assessing authority for the relevant assessment periods and remand the matter to the assessing authority for fresh decision, in accordance with law, after considering the reply of the appellant, the papers and other documents submitted by the appellant along with the reply, as well as the relevant documents filed with form VAT-240 and form VAT-100. - Decided in favor of petitioner.
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