https://www.taxtmi.com/caselaws?id=251716 The Karnataka VAT notification dated 24.10.2005 granted concessional tax on sale of used cars only if no input tax credit had been taken on goods used in the sold car and the car had been registered in the State before sale. The authorities rejected the assessee's claim, but the record showed that a proper opportunity had not been given to produce material proving compliance with both conditions. As entitlement to the concessional rate depended on that proof, the matter required a limited remand for fresh examination of those conditions. en-us Mon, 28 Apr 2014 00:00:00 +0530 Thu, 25 Sep 2014 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251716 The Karnataka VAT notification dated 24.10.2005 granted concessional tax on sale of used cars only if no input tax credit had been taken on goods used in the sold car and the car had been registered in the State before sale. The authorities rejected the assessee's claim, but the record showed that a proper opportunity had not been given to produce material proving compliance with both conditions. As entitlement to the concessional rate depended on that proof, the matter required a limited remand for fresh examination of those conditions. Case-Laws VAT and Sales Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251716