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2013 (4) TMI 169 - KERALA HIGH COURTInput tax credit claimed - Petitioner is a dealer under the KVAT Act commenced their business with effect from 8-5-2006 and applied for registration on 28-12-2006 granting input tax credit only for the period subsequent to 28-12-2006 - Held that:- Dealers who had voluntarily applied for registration under the Act for the period from 15-12-2007 to 31-3-2008 would be entitled to claim input tax credit on their purchasers covered under bills/invoices of registered dealers within the State, from the date of commencement of their business. It is evident that this section applies only to dealers who were not registered under the Act and had voluntarily applied for registration during the period specified in the Section. Thus in so far as the petitioner is concerned, they got themselves registration with effect from 28-12-2006. Therefore, when Section 15 B was introduced by the Kerala Finance Act, 2008 with effect from 1-4-2008, petitioner was registered dealer and hence is not one similarly situated to dealers who are eligible for the benefit of the section. Consequently, the petitioner cannot plead that they are similarly situated dealers and cannot complaint of discrimination or violation of Article 14 of the Constitution. Thus case of discrimination canvassed by the petitioner has to be rejected.
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