Input tax credit denied where supplier under composition scheme cannot issue tax invoices, so purchaser cannot claim credit. A purchaser cannot claim input tax credit for supplies from a composition scheme supplier because composition dealers cannot issue the tax invoices required to support an input tax credit claim, leaving the purchaser ineligible to avail the credit.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit denied where supplier under composition scheme cannot issue tax invoices, so purchaser cannot claim credit.
A purchaser cannot claim input tax credit for supplies from a composition scheme supplier because composition dealers cannot issue the tax invoices required to support an input tax credit claim, leaving the purchaser ineligible to avail the credit.
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