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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  

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