https://www.taxtmi.com/caselaws?id=221438 Input tax rebate under the Karnataka Value Added Tax Act, 2003 was unavailable where purchases were made from dealers who were de-registered or never registered, because the invoices did not satisfy the statutory conditions and the claimant failed to prove valid tax remittance by the selling dealers. The burden to establish a correct deduction claim rested on the dealer under Section 70(1), and on the facts found the invoices were unreliable evidence of a lawful input tax claim. The denial of rebate, reassessment, and demand were therefore upheld. en-us Thu, 08 Apr 2010 00:00:00 +0530 Mon, 11 Mar 2013 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221438 Input tax rebate under the Karnataka Value Added Tax Act, 2003 was unavailable where purchases were made from dealers who were de-registered or never registered, because the invoices did not satisfy the statutory conditions and the claimant failed to prove valid tax remittance by the selling dealers. The burden to establish a correct deduction claim rested on the dealer under Section 70(1), and on the facts found the invoices were unreliable evidence of a lawful input tax claim. The denial of rebate, reassessment, and demand were therefore upheld. Case-Laws VAT and Sales Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221438