Input tax credit
2 judgments tagged with this keyword in the official report. Filter or search within these · Subject index
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Neha Enterprises v. Commissioner, Commercial Tax, Lucknow, Uttar Pradesh
Matter pertains to disallowance of the input tax credit claimed by the dealer. Whether the assessing officer correctly held that the dealer is not entitled to input tax credit for the purchase tax paid by him on the sales…
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State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods stood…