https://www.taxtmi.com/caselaws?id=212887 The High Court held that the appellant is entitled to Input Tax Credit (ITC) on purchases of packing material for exporting rice, as export sales are constitutionally non-taxable under Section 7(c) and Article 286(1). The Court clarified that Section 9(1) allows ITC for purchases used in sales not liable to tax under Section 7, including exports. The Tribunal's failure to recognize this distinction led to an erroneous dismissal of the appellant's claim, and the appeals were allowed with no order as to costs. en-us Thu, 23 Feb 2012 00:00:00 +0530 Thu, 09 Oct 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212887 The High Court held that the appellant is entitled to Input Tax Credit (ITC) on purchases of packing material for exporting rice, as export sales are constitutionally non-taxable under Section 7(c) and Article 286(1). The Court clarified that Section 9(1) allows ITC for purchases used in sales not liable to tax under Section 7, including exports. The Tribunal's failure to recognize this distinction led to an erroneous dismissal of the appellant's claim, and the appeals were allowed with no order as to costs. Case-Laws VAT and Sales Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212887