https://www.taxtmi.com/caselaws?id=249934 Input-tax credit under the Rajasthan Value Added Tax Act could not be denied without proof of a violation of section 18(1); the assessee had paid the required tax and the purchase reduction by trade discount did not establish any breach, so credit was sustained. Section 18(3A), inserted only from 9 March 2011, could not be applied retrospectively to a period governed by the earlier legal regime, and the appellate order was deficient for not testing the dispute on that basis. The revision therefore failed and the assessee's entitlement to input-tax credit remained undisturbed. en-us Mon, 16 Sep 2013 00:00:00 +0530 Mon, 28 Jul 2014 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249934 Input-tax credit under the Rajasthan Value Added Tax Act could not be denied without proof of a violation of section 18(1); the assessee had paid the required tax and the purchase reduction by trade discount did not establish any breach, so credit was sustained. Section 18(3A), inserted only from 9 March 2011, could not be applied retrospectively to a period governed by the earlier legal regime, and the appellate order was deficient for not testing the dispute on that basis. The revision therefore failed and the assessee's entitlement to input-tax credit remained undisturbed. Case-Laws VAT and Sales Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249934