The Supreme Court ruled that dealers making tax-exempt sales under Section 7(c) of the UP VAT Act are not entitled to claim input tax credit under Section 13(7)
The Supreme Court of India held that a dealer is not entitled to claim Input Tax Credit (ITC) on sales that are exempt from tax under Section 7(c) of the Uttar Pradesh Value Added Tax (UP VAT) Act, 2008, even if such sales are made to manufacturer-exporters using Form-E. Neha Enterprises (appellant), a registered dealer…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹2299 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
