https://www.taxtmi.com/caselaws?id=164241 Input tax credit under the West Bengal Value Added Tax Act, 2003 is confined to registered dealers, because section 22 links the benefit to registration, tax invoices from registered dealers, and prescribed record-keeping, while the registration and return provisions support that scheme. The restriction on credit for purchases made during the unregistered period was upheld as a reasonable classification with a rational nexus to verification, monitoring, widening the tax base, and compliance. Although the Act aims to remove cascading tax, the legislative choice to limit credit to registered dealers was found neither arbitrary nor discriminatory, and the disallowance of credit for the pre-registration period was affirmed. en-us Fri, 13 Aug 2010 00:00:00 +0530 Mon, 21 Apr 2014 10:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164241 Input tax credit under the West Bengal Value Added Tax Act, 2003 is confined to registered dealers, because section 22 links the benefit to registration, tax invoices from registered dealers, and prescribed record-keeping, while the registration and return provisions support that scheme. The restriction on credit for purchases made during the unregistered period was upheld as a reasonable classification with a rational nexus to verification, monitoring, widening the tax base, and compliance. Although the Act aims to remove cascading tax, the legislative choice to limit credit to registered dealers was found neither arbitrary nor discriminatory, and the disallowance of credit for the pre-registration period was affirmed. Case-Laws VAT and Sales Tax Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164241