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2022 (10) TMI 1071 - HC - VAT and Sales TaxRejection of appeal by appellate Tribunal - reversal of input tax credit against purchase return beyond the period prescribed under the KVAT Act and Rules - goods are returned after period of 90 days the selling dealer - availability of benefit of turnover exemption from payment of tax - HELD THAT:- The questions now formulated do not point out the illegality or irregularity in the finding recorded by the Tribunal. The finding of disallowing the claim of the dealer is agreed upon, and secondly, no exception is pointed out warranting interference of this Court under Section 63 of the Act. Revision dismissed.
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