![No ITC for Dealer on Tax-Exempt Sales: Supreme Court Upholds Disallowance u/s 7(c) of UP VAT Act [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2025/04/Supreme-Court-Supreme-Court-UP-VAT-ITC-case-No-ITC-on-tax-exempt-sales-TAXSCAN.jpg "No ITC for Dealer on Tax-Exempt Sales: Supreme Court Upholds Disallowance u/s 7(c) of UP VAT Act [Read Judgment]")
No ITC for Dealer on Tax-Exempt Sales: Supreme Court Upholds Disallowance u/s 7(c) of UP VAT Act [Read Judgment]
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...
![No VAT payable on Franchise Agreement Granted with Non-Exclusive License: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-High-Court-Franchise-Agreement-VAT-VAT-on-Franchise-Agreement-taxscan.jpg "No VAT payable on Franchise Agreement Granted with Non-Exclusive License: Allahabad HC [Read Order]")
![Non-Compliance of Rule 63(5) of UPVAT Rules: Allahabad HC quashes Commercial Tax Tribunals Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Commercial-Tax-Uttar-Pradesh-Value-Added-Tax-UPVAT-TAXSCAN.jpg "Non-Compliance of Rule 63(5) of UPVAT Rules: Allahabad HC quashes Commercial Tax Tribunals Order [Read Order]")
No provision for Calculation of ITC Apportionment under UP VAT as that of Karnataka VAT: Supreme Court restores Order of Commercial Tax Tribunal allowing ITC [Read Judgement]
The Supreme Court of India restored the order of the Commercial Tax Tribunal allowing Input Tax Credit (ITC) as there was no provision for calculation of ITC apportionment under Uttar Pradesh...
![No provision for Calculation of ITC Apportionment under UP VAT as that of Karnataka VAT: Supreme Court restores Order of Commercial Tax Tribunal allowing ITC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/11/Karnataka-VAT-Karnataka-Value-Added-Tax-Supreme-Court-restores-Order-Commercial-Tax-Tribunal-Commercial-Tax-Tribunal-allowing-ITC-TAXSCAN.jpg "No provision for Calculation of ITC Apportionment under UP VAT as that of Karnataka VAT: Supreme Court restores Order of Commercial Tax Tribunal allowing ITC [Read Judgement]")
No Records to Show Findings on Shortage of Chemical found during Survey: Allahabad HC Upholds the Regular Assessment Order [Read Order]
The Allahabad High Court upheld the regular assessment order which alleged the shortage of chemical though they are registered in the stock register as there was no record brought by the asseese to...
Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]
In a recent case, the Allahabad High Court while allowing a tax revision petition, held that treating a purchase from an unregistered dealer is valid when the dealer fails to prove actual physical...
![Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Treating-Unregistered-Dealer-Actual-Physical-Movement-Goods-Allahabad-HC-Sales-Tax-TAXSCAN.jpg "Treating Purchase from Unregistered Dealer is Valid when Dealer Fails to Prove Actual Physical Movement of Goods: Allahabad HC Allows Sales Tax Revision [Read Order]")
Indian Made Foreign Liquor not included in Reversed Entry Act of 2007: Allahabad HC set aside Entry Tax Demand [Read Order]
The Allahabad High Court (HC) set aside the entry tax demand on Indian Made Foreign Liquor since it was not included in reversed Entry Act of 2007. Sri Bharat Raichandani along with Harshul...
![Indian Made Foreign Liquor not included in Reversed Entry Act of 2007: Allahabad HC set aside Entry Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Indian-Made-Foreign-Liquor-Foreign-Liquor-Reversed-Entry-Act-of-2007-Reversed-Entry-Act-Allahabad-High-Court-Entry-Tax-Demand-Entry-Tax-Tax-Demand-taxscan.jpg "Indian Made Foreign Liquor not included in Reversed Entry Act of 2007: Allahabad HC set aside Entry Tax Demand [Read Order]")
Initiation of penalty proceedings u/s 8(D)(6) of UP Trade Tax Act, against Government Institution has not helped revenue, but has led to financial loss to Government: Allahabad HC grants relief to Bundelkhand University
The Allahabad High Court granted relief to Bundelkhand University, the revisionist and observed that initiation of penalty proceedings under Section 8(D)(6) of UP Trade Tax Act, against Government...
![4% VAT Applicable to Supply of Pat Pre-Form of Plastic Bottles to Dealers: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/VAT-Plastic-Bottles-to-Dealers-Allahabad-Highcourt-Pat-Pre-Form-of-Plastic-Bottles-Plastic-Bottles-taxscan.jpg "4% VAT Applicable to Supply of Pat Pre-Form of Plastic Bottles to Dealers: Allahabad HC [Read Order]")
![VAT Dept cannot Suspect Purchases Due to Minor Discrepancies in Books: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/VAT-Dept-Vat-Purchases-Minor-Discrepancies-in-Books-Allahabad-Highcourt-taxscan.jpg "VAT Dept cannot Suspect Purchases Due to Minor Discrepancies in Books: Allahabad HC [Read Order]")