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Restriction on input tax credit - Such a provision cannot have retrospective effect more so when vested right had accrued in favour of these dealers in respect of purchases and sales made between January 01 2007 to August 19 2010. - SC

VAT and Sales Tax - Restriction on input tax credit - Such a provision cannot have retrospective effect, more so, when vested right had accrued in favour of these dealers in respect of purchases and s .....

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