https://www.taxtmi.com/caselaws?id=165328 Rule 11(3) of the Orissa Value Added Tax Rules was treated as a procedural mechanism for implementing the statutory restriction on input-tax credit under section 20(3), proviso (d), rather than as a provision enlarging or contradicting the Act. The court noted that the Act's definitions of business, input tax and input-tax credit were wide enough to cover manufacturing activity, and that the rule and return forms merely prescribed the manner of claiming, adjusting and reversing credit where goods were sold in inter-State trade. The challenge that the rule was ultra vires section 20 and that it was unguided under section 94 failed, and the rule, form and subordinate legislation were upheld. en-us Mon, 06 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165328 Rule 11(3) of the Orissa Value Added Tax Rules was treated as a procedural mechanism for implementing the statutory restriction on input-tax credit under section 20(3), proviso (d), rather than as a provision enlarging or contradicting the Act. The court noted that the Act's definitions of business, input tax and input-tax credit were wide enough to cover manufacturing activity, and that the rule and return forms merely prescribed the manner of claiming, adjusting and reversing credit where goods were sold in inter-State trade. The challenge that the rule was ultra vires section 20 and that it was unguided under section 94 failed, and the rule, form and subordinate legislation were upheld. Case-Laws VAT and Sales Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165328