TMI Blog2021 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has relied upon the decision of this Court passed in THE STATE OF KARNATAKA VERSUS SRI RAJESH JAIN [ 2017 (1) TMI 333 - KARNATAKA HIGH COURT] where it was held that Once the purchaser dealer-assessee satisfactorily demonstrates that while purchasing goods, he has paid the amount of VAT to the selling dealer, the matter should end so far as his entitlement to the claim input tax credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petition was admitted by an order dated 04.12.2019 on the following substantial questions of law: 1. Whether Tribunal was justified in setting aside the disallowance of input tax credit claimed by respondent - assessee on purchases effected from dealers who had either been deregistered or had failed to discharge their tax liability paid on such sales? 2. Whether Tribunal was correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority denied the input tax credit claimed by the respondent on such purchases by a rectification order dated 14.07.2015 on the ground that some of the dealers from whom the assessee had claimed to have purchased the goods had either been deregistered or had filed nil returns and had failed to pay tax on the sales effected by the assessee. The Assessing Authority also levied consequential i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid factual background, this petition has been filed. 4. When the matter was taken up today, learned counsel for the assessee submitted that the substantial questions of law involved in this petition have already been answered by a Bench of this Court by judgment dated 07.12.2016 passed in STRP No.171/2016 STRP Nos.313-316/2016 (The State of Karnataka vs. Sri Rajesh Jain). 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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