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2016 (7) TMI 36 - HC - VAT and Sales TaxDisallowance of input tax credit to the petitioner on purchases - registration certificate of the supplier was cancelled with retrospective effect from 01.01.2007 - Held that:- the very initiation of the revisional proceedings was itself without jurisdiction, inasmuch as, the same was based upon material extraneous to the record of order of the officer appointed under section 16 of the Act to assist the Commissioner. Moreover, even on merits, for the reasons recorded hereinabove, the court is of the view that the impugned order passed by the Tribunal cannot be sustained. - credit allowed - Decided in favor of petitioner.
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