Deputy Commissioner of Commercial Tax appointed under Section 3 and includes an Additional Deputy Commissioner of Commercial Tax; (l) "Document" means ... State of Madhya Pradesh from any place outside the State; (o) [ "Input tax" means an amount paid or payable by way of tax
Vat Act, 2002
14. [ Rebate of Input tax. [Substituted by M.P. Act No. 12 of 2006.]
(1) Subject ... such restrictions and conditions as may be prescribed, a rebate of input tax as provided in this section shall be claimed
year, (b) a registered dealer who claims a refund of input tax rebate under the provisions of sub-section (4) of Section ... Where, a registered dealer claims refund of tax or input tax rebate in his return for any quarter or return
Vat Act, 2002
21. Assessment/reassessment of tax in certain circumstances.
(1) Where an assessment or re-assessment ... been made while making the assessment, or (d) a rebate of input tax has incorrectly been allowed while making the assessment
section (1) shall not be eligible to any input tax rebate in respect of the goods sold during the year in relation ... which such option is exercised by the dealer and the input tax rebate already claimed and adjusted towards the tax payable
subject to a maximum of rupees five thousand. (d) Where,- (i) no tax is payable by a registered dealer committing a default under ... correct rate of tax, the calculation of tax or interest payable or claim of any deduction and input tax
Refund.
(1) If the Commissioner is satisfied that the tax or penalty or both or interest paid by or on behalf ... contained in sub-section (1), if the refund is due to input tax rebate pertaining to sales of canteen stores, the refund shall
works contract and each or either of them is liable to pay tax under this Act, then notwithstanding anything contained in this ... payment of tax or in order to claim any input tax rebate which he otherwise is not eligible
Government for sale or consumption from another registered dealer, shall deduct input tax from the amount payable by him to the selling registered ... discharge of the liability of any other transaction. (4) No input tax rebate shall be claimed or be allowed in respect
works contract entered into by him, to pay in lieu of tax payable by him under this Act a lump sum at such ... under sub-section (1) shall not be eligible to any input tax rebate in relation to the period for and the goods
