Karnataka Value
Added Tax Act, 2003 r/w Rule 128 of Karnataka Value
Added Tax Rules, 2005 for the tax periods April, 2014 to
March ... Karnataka Value
Added Tax Act, 2003 r/w Rule 128 of Karnataka Value
Added Tax Rules, 2005 for the tax periods April 2013 to
March
purchase of
the vehicles from such dealers is taken as an input tax
credit which is said to have been adjusted against the
petitioner ... tax invoice. It
is also not in dispute that output VAT at 14.5% has
been determined and collected by the selling dealer vide
tax invoice
basis of a Investigation
Report, the disallowance of 'Input Tax Credit' was
made by the Assessing Authority which too was not
supplied ... KARNATAKA & ANOTHER
4/13
Cladding etc. and had claimed Input Tax Credit inter
alia on the alleged purchases of PVC Laminates, Fire
rated door
connected matters,
in which this Court dealing with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that ... Karnataka & anr.
6/13
defeat the substantive claim of the Input Tax
Credits under Section 10(3) of the KVAT Act, 2003,
which without
connected matters,
in which this Court dealing with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that ... Karnataka & anr.
6/13
defeat the substantive claim of the Input Tax
Credits under Section 10(3) of the KVAT Act, 2003,
which without
such a manner as to permits
availment of input tax credit irrespective of the month in which
purchase is effected or in alternative held that ... entitled to claim input
tax relatable to goods purchased during the period immediately
preceding five tax period of such tax period and that remains
unaltered
connected matters,
in which this Court dealing with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that ... Karnataka & anr.
6/13
defeat the substantive claim of the Input Tax
Credits under Section 10(3) of the KVAT Act, 2003,
which without
connected matters,
in which this Court dealing with the controversy of
input tax under Section 10(3) of the KVAT Act, 2003,
held that ... Karnataka & anr.
6/13
defeat the substantive claim of the Input Tax
Credits under Section 10(3) of the KVAT Act, 2003,
which without
tax period in
question, proposing to tax the claim of exemption made
by the petitioner, in as much as, input tax claim is
concerned ... exemption & propose to tax. The
proposition notice issued as under;
Tax period - 2011-12
Total Turnover 461584919-00
Less: Taxes Collected 56187561-00
Taxable
been raised, contrary to the decision of
this Court passed in Input Tax Credit under Section
10(3) of the KVAT Act, 2003. He relied ... Court held as
under:-
29. Thus the claim of credit of input tax is
indefeasible as was the case of CENVAT under
Excise
