Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 6(9)] [Section 6] [Entire Act]

State of Uttarakhand - Subsection

Section 6(9)(a) in Uttaranchal Value Added Tax Act, 2005

(a)Input tax credit shall not be claimed by a dealer where the Sale Invoice from the registered dealer selling the goods evidencing the input tax paid is-
(i)not available with the dealer in original or its duplicate copy as per the provisions under Section 60 ; or
(ii)the Assessing Authority has reason to believe that the original Sale invoice has not been issued by the selling dealer from whom the goods are purported to have been purchased;