https://www.taxtmi.com/caselaws?id=260233 Input tax credit cannot be denied to a registered purchasing dealer merely because the seller did not remit the tax, where the buyer has shown payment on purchases and complied with the prescribed return requirements. The statutory scheme places any liability for non-remittance on the selling dealer, not on the buyer claiming credit in accordance with the rules. On that basis, the demand for proof of the seller's remittance was unsustainable, and the impugned assessment orders were set aside. en-us Fri, 24 Apr 2015 00:00:00 +0530 Fri, 05 Jun 2015 13:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260233 Input tax credit cannot be denied to a registered purchasing dealer merely because the seller did not remit the tax, where the buyer has shown payment on purchases and complied with the prescribed return requirements. The statutory scheme places any liability for non-remittance on the selling dealer, not on the buyer claiming credit in accordance with the rules. On that basis, the demand for proof of the seller's remittance was unsustainable, and the impugned assessment orders were set aside. Case-Laws VAT and Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260233