Input credit claimed - VAT - in the absence of any mechanism ...
Purchasing Dealer Entitled to VAT Input Credit if Selling Dealer's Tax Payment Can't Be Verified, Registration Not Canceled.
February 4, 2013
Case Laws VAT and Sales Tax HC
Input credit claimed - VAT - in the absence of any mechanism enabling a purchasing dealer to verify if the selling dealer deposited tax and in the absence of notification that a dealer’s registration is cancelled the benefit of input credit cannot be denied. - HC
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