Citation Required of Neha Enterprises v/s The Commissioner Commercial Tax

[Jasbir Uppal]

Respected Sir/Madam,

Kindly provide us a copy of Latest Supreme Court Of India citation of Neha Enterprises v/s The Commissioner Commercial Tax on input tax credit on sales made to manufacturer, exporter in the course of export under UPVAT Act, 2008

Regards

J.S.Uppal

Tax Consultant

AI Summary

Input tax credit on supplies for export: citation provided for Neha Enterprises v Commissioner addressing the issue in VAT law
The enquiry asks whether input tax credit is available on sales to a manufacturer or exporter in the course of export under UPVAT. A forum reply supplies the case citation Neha Enterprises v Commissioner Commercial Tax, Lucknow, Sales/Trade Tax Revision No. 713 of 2013, decided by the Allahabad High Court on 24 November 2014, presenting that reference without detailing judicial reasoning.