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Karnataka High Court: Input Tax Credit Cannot be Refused to Buyer if Seller Discharges Tax Liability - (26 Jun 2019)


Karnataka High Court has noted that if the Assessee purchaser proves that the seller has already discharged the tax liability, then the Revenue cannot deny the benefit of input tax credit to such buyer. The Court further noted that the benefit of input tax cannot be deprived to the purchaser dealer if the purchaser dealer satisfactorily demonstrates that while purchasing goods, he has paid the amount of tax to the selling dealer.


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