https://www.taxtmi.com/caselaws?id=167725 Input-tax rebate under the Karnataka Value Added Tax Act, 2003 was denied where purchases were made from dealers whose registrations had been cancelled or who had never been registered, and the assessee failed to produce reliable material showing that the tax collected had been remitted to the Government. The Court held that entitlement to the rebate was not established on these facts and that the burden of proving lawful entitlement to the tax benefit was not discharged. The authorities' finding rejecting the rebate was therefore upheld. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167725 Input-tax rebate under the Karnataka Value Added Tax Act, 2003 was denied where purchases were made from dealers whose registrations had been cancelled or who had never been registered, and the assessee failed to produce reliable material showing that the tax collected had been remitted to the Government. The Court held that entitlement to the rebate was not established on these facts and that the burden of proving lawful entitlement to the tax benefit was not discharged. The authorities' finding rejecting the rebate was therefore upheld. Case-Laws VAT and Sales Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167725