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SC: Dealer Must Prove Transaction Beyond Reasonable Doubt to Claim Input Tax Credit - (15 Mar 2023)

SALES TAX/VAT

Supreme Court has held that under Section 70 of Karnataka Value Added tax Act, dealer claiming Input Tax Credit on purchase ought to prove and establish actual physical movement of goods and genuineness of transaction, beyond reasonable doubt.

Tags : SUPREME COURT   INPUT TAX CREDIT   KARNATAKA VALUE ADDED TAX ACT  

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