https://www.taxtmi.com/caselaws?id=162477 VAT input tax credited on services intended for onward supply could be clawed back under regulation 34 where the time-of-supply rules in regulation 23 deferred the taxable supply until invoice or payment, so the supplies were not yet treated as made when group registration began. The statutory grouping rules then deemed the representative member to carry on the branch business and disregarded intra-group supplies, with the result that later partly exempt outputs were treated as the representative member's outputs. On that reconstructed VAT basis, the earlier inward supplies were treated as used in making exempt supplies after group registration, and the relevant proportion of input tax was recoverable. en-us Thu, 25 Mar 1999 00:00:00 +0530 Thu, 27 Feb 2014 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162477 VAT input tax credited on services intended for onward supply could be clawed back under regulation 34 where the time-of-supply rules in regulation 23 deferred the taxable supply until invoice or payment, so the supplies were not yet treated as made when group registration began. The statutory grouping rules then deemed the representative member to carry on the branch business and disregarded intra-group supplies, with the result that later partly exempt outputs were treated as the representative member's outputs. On that reconstructed VAT basis, the earlier inward supplies were treated as used in making exempt supplies after group registration, and the relevant proportion of input tax was recoverable. Case-Laws VAT and Sales Tax Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162477