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  • Uttar Pradesh Value Added Tax...

Uttar Pradesh Value Added Tax Act

Justice Pankaj Mithal, Justice SVN Bhatti, Supreme Court
Supreme Court

No Input Tax Credit For Sales Exempt Under Section 7(c) UP VAT Act: Supreme Court

Riya Rathore11 April 2025 12:15 PM IST

The Supreme Court had to determine whether a dealer was entitled to the input tax credit for purchase tax paid on sales turnover made to a...

UP VAT Act | If Exempt Goods Are Produced As By-Products Or Waste Products During Manufacturing Of Taxable Goods, They Are Deemed To Have Been Used In Manufacture Of Taxable Goods: SC
Supreme Court

UP VAT Act | If Exempt Goods Are Produced As By-Products Or Waste Products During Manufacturing Of...

Jayanti Pahwa7 Nov 2023 1:00 PM IST

The Supreme Court held that per Explanation 3 of Section 13 of the Uttar Pradesh Value Added Tax Act (Act), an Assessee is entitled to claim full...

Verdictum

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