https://www.taxtmi.com/caselaws?id=220782 Purchases were treated as having been made from BSNL because MSTC acted only as BSNL's agent, BSNL confirmed the sale, the delivery order required BSNL invoices, and MSTC received commission only. Input Tax Credit was linked to compliance with the statutory requirement of a prescribed tax invoice, so it could not be claimed outside the KVAT framework on equitable grounds. The circular relied on applied to Government departments, local authorities and autonomous bodies, not to BSNL as a company incorporated under the Companies Act, 1956. Any extension of that relief to purchases from a Government company was left to administrative policy and clarification by the competent authority. en-us Mon, 21 Jan 2013 00:00:00 +0530 Fri, 08 Feb 2013 06:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220782 Purchases were treated as having been made from BSNL because MSTC acted only as BSNL's agent, BSNL confirmed the sale, the delivery order required BSNL invoices, and MSTC received commission only. Input Tax Credit was linked to compliance with the statutory requirement of a prescribed tax invoice, so it could not be claimed outside the KVAT framework on equitable grounds. The circular relied on applied to Government departments, local authorities and autonomous bodies, not to BSNL as a company incorporated under the Companies Act, 1956. Any extension of that relief to purchases from a Government company was left to administrative policy and clarification by the competent authority. Case-Laws VAT and Sales Tax Mon, 21 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220782