SC: Dealers Not Allowed to Claim ITC for Purchases Linked To Exempt Sales under UPVAT Act - (15 Apr 2025)
SALES TAX/VAT
SC has observed that Section 13(7) of Uttar Pradesh Value Added Tax Act, 2008 sets out that no facility for input tax credit shall be allowed to a dealer with respect to the purchase of any goods where the sale of such goods by the dealer is exempt from tax under Section 7(c) of VAT Act.
Tags : SUPREME COURT INPUT TAX CREDIT UPVAT ACT
Share :

|