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Input tax credit - with regard to the mismatch the petitioner can very well establish through records regarding the payment of sale price etc. and without furnishing specific details with regard to the transactions the petitioner cannot say that the selling dealer alone has to be proceeded against. - HC

VAT and Sales Tax - Input tax credit - with regard to the mismatch, the petitioner can very well establish through records, regarding the payment of sale price etc., and without furnishing specific de .....

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