https://www.taxtmi.com/caselaws?id=166362 The High Court dismissed the revision case, upholding the disallowance of input tax credit claimed by the assessee for the year 2005-2006 under Section 11(1) of the Kerala Value Added Tax Act. The Court emphasized the significance of complying with statutory provisions and rules for claiming input tax credit, reiterating that benefits should be granted strictly in accordance with the Act and Rules, especially in cases involving tax evasion or suppression of sales. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 19 Sep 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166362 The High Court dismissed the revision case, upholding the disallowance of input tax credit claimed by the assessee for the year 2005-2006 under Section 11(1) of the Kerala Value Added Tax Act. The Court emphasized the significance of complying with statutory provisions and rules for claiming input tax credit, reiterating that benefits should be granted strictly in accordance with the Act and Rules, especially in cases involving tax evasion or suppression of sales. Case-Laws VAT and Sales Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166362