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Input tax Credit - credit at the rate at which the assessee paid it on purchases - If there is tax payment in excess of the rate available in the Schedule, then necessarily such collection to that extent would be forfeited by the State and the person who has paid the said tax would have to claim refund.

VAT and Sales Tax - Input tax Credit - credit at the rate at which the assessee paid it on purchases - If there is tax payment in excess of the rate available in the Schedule, then necessarily such collection to that extent would be forfeited by the State and the person who has paid the said tax would have to claim refund. - TMI Updates - Highlights ..... .....

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