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2017 (1) TMI 333 - HC - VAT and Sales TaxInput tax credit - denial on the ground that the selling dealer has not paid the tax - Held that: - Once the purchaser dealer-assessee satisfactorily demonstrates that while purchasing goods, he has paid the amount of VAT to the selling dealer, the matter should end so far as his entitlement to the claim input tax credit - If the selling dealer has not deposited the amount in full or a part thereof, it would be for the Revenue to proceed against the selling dealer. But thereby the benefit of input tax credit cannot be deprived to the purchaser dealer. Petition dismissed - decided in favor of respondent-assessee.
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