https://www.taxtmi.com/caselaws?id=246108 Input tax credit must be affirmatively substantiated by the dealer claiming it, and where the selling dealer's registered status or valid TIN is not established, the credit is not admissible. On the purchases from M/s. Healthy Life Agro Foods, the assessee failed to discharge that burden, so credit was denied. Goods vehicles used in the course of taxable business qualify as capital goods under the statutory scheme, so credit on the canter fitted with tanker was admissible. Where other capital goods were unsupported by the prescribed return and records, the claim was not proved, and credit on those items was denied. en-us Wed, 12 Mar 2014 00:00:00 +0530 Fri, 17 Jul 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246108 Input tax credit must be affirmatively substantiated by the dealer claiming it, and where the selling dealer's registered status or valid TIN is not established, the credit is not admissible. On the purchases from M/s. Healthy Life Agro Foods, the assessee failed to discharge that burden, so credit was denied. Goods vehicles used in the course of taxable business qualify as capital goods under the statutory scheme, so credit on the canter fitted with tanker was admissible. Where other capital goods were unsupported by the prescribed return and records, the claim was not proved, and credit on those items was denied. Case-Laws VAT and Sales Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246108