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Proportionate dis-allowance of Input Tax Credit - Explanation to Section 14 of the M.P. VAT Act, as introduced by Amendment Act of 2014 and amended in 2015, would apply prospectively. However, the legislature has power to validate the judicial invalid levy retrospectively by bringing Validation Act. - HC

VAT and Sales Tax - Proportionate dis-allowance of Input Tax Credit - Explanation to Section 14 of the M.P. VAT Act, as .....

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