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2015 (12) TMI 225 - HC - VAT and Sales TaxBenefit of input tax credit under section 8 of HVAT Act, 2003 - Held that:- Assessing Officer was not justified in declining the benefit of input tax credit only on the ground that the tax invoices did not contain the name of the buyer and also its TIN number. No doubt, non mentioning of the name and the TIN number can be a circumstance, but it cannot be held to be conclusively against the purchaser. The judgment cited by learned counsel for the State in Babu Verghese's case [1999 (3) TMI 628 - SUPREME COURT]. was different. The question involved therein was validity of extension granted by the Bar Council of India to existing members of Kerala Bar Council (KBC) under proviso to Section 8 of the Advocates Act, 1961 and consequent validity of elections held by KBC during the extended term. - matter remanded back - Decision in M/s New Devi Grit Udyog, Raiseena, Gurgaon's case (2015 (12) TMI 182 - PUNJAB & HARYANA HIGH COURT)followed - Decided in favour of assessee.
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