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The High Court rejected a claim for proportional Input Tax Credit u/s 19 of the KVAT Act for losses like spillage, ground loss, and during transportation. The court held that input tax credit is repayable if goods are not used in business. Precedents showed that mere stock shortage does not imply suppression. Judgments u/s 19 (9) of TNVAT Act disentitled credit for goods lost in transit. The court upheld authorities' decision, dismissing the petition.