https://www.taxtmi.com/article/detailed?id=5777 The document explains that the legal distinction between machinery provision and substantive provision determines entitlement to input tax credit: Section 19 prescribes categories of qualifying purchases and evidentiary prerequisites for credit, so it functions as a substantive rule. A temporal allowance for belated claims is a conditional reprieve but such claims must still meet the substantive eligibility and proof requirements; procedural assessment provisions remain distinct and govern how tax is assessed and reassessed. en-us Tue, 12 Aug 2014 06:13:34 +0530 Tue, 12 Aug 2014 06:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5777 The document explains that the legal distinction between machinery provision and substantive provision determines entitlement to input tax credit: Section 19 prescribes categories of qualifying purchases and evidentiary prerequisites for credit, so it functions as a substantive rule. A temporal allowance for belated claims is a conditional reprieve but such claims must still meet the substantive eligibility and proof requirements; procedural assessment provisions remain distinct and govern how tax is assessed and reassessed. Articles Value Added Tax - VAT and CST Tue, 12 Aug 2014 06:13:34 +0530 https://www.taxtmi.com/article/detailed?id=5777