https://www.taxtmi.com/caselaws?id=165310 Input tax credit or set-off on fertilizers, chemicals, manure and pesticides used in tea cultivation under the Karnataka Value Added Tax Act, 2003 required an independent examination of the dealer's status and the Act's deeming and exclusion provisions. A clarification treating tea growing as agricultural activity and denying credit was unsustainable because a decision under the Central Sales Tax Act, 1956 could not be applied mechanically to the KVAT scheme. The adverse clarification was quashed, and the authority was directed to reconsider the claim afresh in accordance with law. en-us Tue, 13 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165310 Input tax credit or set-off on fertilizers, chemicals, manure and pesticides used in tea cultivation under the Karnataka Value Added Tax Act, 2003 required an independent examination of the dealer's status and the Act's deeming and exclusion provisions. A clarification treating tea growing as agricultural activity and denying credit was unsustainable because a decision under the Central Sales Tax Act, 1956 could not be applied mechanically to the KVAT scheme. The adverse clarification was quashed, and the authority was directed to reconsider the claim afresh in accordance with law. Case-Laws VAT and Sales Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165310