https://www.taxtmi.com/caselaws?id=249540 Deduction of tax from bill value under the Karnataka VAT regime depends on a tax invoice complying with the prescribed particulars: the goods, their value, the rate of tax, and the tax amount must be separately shown in the invoice itself. Where invoices omit these mandatory details, the dealer cannot rely on books of account to cure the defect or claim the deduction. The revisional authority was justified in interfering with the appellate order, because the defective invoices did not satisfy the statutory requirements for deduction and the assessment was properly restored. en-us Wed, 05 Feb 2014 00:00:00 +0530 Wed, 16 Jul 2014 12:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249540 Deduction of tax from bill value under the Karnataka VAT regime depends on a tax invoice complying with the prescribed particulars: the goods, their value, the rate of tax, and the tax amount must be separately shown in the invoice itself. Where invoices omit these mandatory details, the dealer cannot rely on books of account to cure the defect or claim the deduction. The revisional authority was justified in interfering with the appellate order, because the defective invoices did not satisfy the statutory requirements for deduction and the assessment was properly restored. Case-Laws VAT and Sales Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249540