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    <title>Court Allows Input Tax Credit for Dealer Transforming Inedible Seeds into Edible Ones, Citing Change in Form Justification.</title>
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    <description>Denial of input tax credit - by the process undertaken by the dealer, seeds which was initially not marketable and eatable, would become eatable and marketable and, therefore, there will be change in the form - credit allowed - HC</description>
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      <description>Denial of input tax credit - by the process undertaken by the dealer, seeds which was initially not marketable and eatable, would become eatable and marketable and, therefore, there will be change in the form - credit allowed - HC</description>
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