https://www.taxtmi.com/caselaws?id=220670 The Court allowed the appellant's appeal, holding that the appellant is entitled to the input credit claimed. The Court emphasized that the VAT Act does not impose an obligation on the purchasing dealer to ensure the selling dealer's tax compliance. The VAT authorities were directed to verify and grant the input credit within two months. The imposition of penalties on the purchasing dealer was deemed unjustified. en-us Fri, 04 Jan 2013 00:00:00 +0530 Sat, 02 Aug 2014 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220670 The Court allowed the appellant's appeal, holding that the appellant is entitled to the input credit claimed. The Court emphasized that the VAT Act does not impose an obligation on the purchasing dealer to ensure the selling dealer's tax compliance. The VAT authorities were directed to verify and grant the input credit within two months. The imposition of penalties on the purchasing dealer was deemed unjustified. Case-Laws VAT and Sales Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220670