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Reversal of Input Tax Credit - In GST / VAT era, emergence of by-product which is exempt during manufacturing process is not relevant, what is relevant is sale of goods. The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. - 2017 (9) TMI 1308 - SUPREME COURT OF INDIA -

 

 

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Reversal of Input Tax Credit - In GST / VAT era, emergence of by-product which is exempt during manufacturing process is not relevant, what is relevant is sale of goods. The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. - 2017 (9) TMI 1308 - SUPREME COURT OF INDIA -

 

 

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