https://www.taxtmi.com/caselaws?id=167746 Input tax credit under the Kerala Value Added Tax Act is a statutory concession, not an automatic entitlement, and it depends on strict compliance with return filing, proper accounts, prescribed invoices, and clear proof of tax sufferance. Where purchases and turnover are suppressed from the books and returns, the statutory conditions for claiming credit are not satisfied. The fact that the supplier was registered or government-owned did not by itself establish eligibility. On that basis, denial of input tax credit on the suppressed purchases was held to be correct. en-us Mon, 04 Jun 2012 00:00:00 +0530 Mon, 15 Jun 2020 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167746 Input tax credit under the Kerala Value Added Tax Act is a statutory concession, not an automatic entitlement, and it depends on strict compliance with return filing, proper accounts, prescribed invoices, and clear proof of tax sufferance. Where purchases and turnover are suppressed from the books and returns, the statutory conditions for claiming credit are not satisfied. The fact that the supplier was registered or government-owned did not by itself establish eligibility. On that basis, denial of input tax credit on the suppressed purchases was held to be correct. Case-Laws VAT and Sales Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167746