deemed sale as defined under section 2(x)(iii) of the KVAT Act. The above view was taken by concluding that the trade mark ... payment of royalty which alone will attract the provisions of the KVAT Act . With great respect, we are unable to agree with the same
discharging the burden of proof cast under section 70 of the KVAT Act, 2003. The dealer claiming ITC has to prove beyond doubt the actual ... prove the genuineness of transaction as per section 70 of the KVAT Act, 2003 would be upon the purchasing dealer. At the cost of repetition
discharging the burden of proof cast under section 70 of the KVAT Act, 2003. The dealer claiming ITC has to prove beyond doubt the actual ... prove the genuineness of transaction as per section 70 of the KVAT Act, 2003 would be upon the purchasing dealer. At the cost of repetition
