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2015 (12) TMI 850 - HC - VAT and Sales TaxReversal of ITC - petitioner has purchased goods from the seller by paying tax - Held that:- At the time of purchasing the goods, admittedly, the petitioner has paid the tax to the seller, which is not under dispute. The reason assigned in the impugned order is that the petitioner firm is denied Input Tax Credit just because the dealer/seller has failed to report the same before the respondent. The reason adduced by the respondent is unacceptable for the reason that when admittedly the petitioner firm has paid the tax, he cannot be made liable for the failure on the part of the seller to report the same to the respondent - Decision in the case of Sri Vinayaga Agencies [2013 (4) TMI 215 - MADRAS HIGH COURT] followed - Decided in favour of assessee.
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