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2019 (6) TMI 450 - HC - VAT and Sales TaxInput tax credit - Appellant has produced tax invoices and its recording in its books of account - the vendors of the Appellant had not filed their returns and/or had filed defective returns. - HELD THAT:- We note that the impugned order of the Tribunal while confirming the order of the 1st Appellate-Authority has upheld the finding of fact arrived at by the 1st Appellate-Authority that the evidence of taxes have been paid by the vendors of the Appellant, were not forthcoming. It is pertinent to note that while referring to the list on Mahvikas (a site of Sales Tax Department, showing the filing of returns etc.), the original authority had found that some of the vendors of the Appellant had not filed their returns and/or had filed defective returns. This led to an independent search and enquiry by the 1st Appellate Authority and on being satisfied that taxes has been paid, it had granted relief. The attitude of the Assessee that it would make no efforts to have his vendors produce their records in the face of the finding of the authorities and claim that it is entitled to ITC as claimed, is not reasonable. This particularly so as ITC is not a matter of right but a concession. The impugned order of the Tribunal on the facts cannot be found fault with as it is not shown to be perverse. This being essentially a finding of fact which is not perverse, does not give rise to any substantial question of law - appeal dismissed.
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