https://www.taxtmi.com/caselaws?id=168009 A purchasing dealer remained entitled to input-tax credit on purchases from a seller exempted under section 76(6)(c) of the Uttaranchal Value Added Tax Act, 2005, because the statute linked credit to the tax shown in the invoice and the exemption certificate issued by the seller. The later 2008 amendment was treated as clarificatory and did not defeat credit where statutory conditions were met. A Commissioner's circular could not override that statutory entitlement, and the seller's exemption did not amount to unjust enrichment against the purchaser. The refusal to grant input-tax credit was therefore unsustainable. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168009 A purchasing dealer remained entitled to input-tax credit on purchases from a seller exempted under section 76(6)(c) of the Uttaranchal Value Added Tax Act, 2005, because the statute linked credit to the tax shown in the invoice and the exemption certificate issued by the seller. The later 2008 amendment was treated as clarificatory and did not defeat credit where statutory conditions were met. A Commissioner's circular could not override that statutory entitlement, and the seller's exemption did not amount to unjust enrichment against the purchaser. The refusal to grant input-tax credit was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168009