https://www.taxtmi.com/caselaws?id=264772 Input-tax rebate under the Karnataka Value Added Tax Act must be claimed in the relevant tax period, and a revised return can cure an omission only within six months from the end of that period. Reading sections 10, 35(1) and 35(4) together, the statutory scheme treats a timely original return or a revised return filed within the prescribed time as the only recognised mode for claiming the deduction. A claim first made in a later return after expiry of the six-month limit is not a valid claim for the earlier tax period, and the Revenue's position prevails. en-us Thu, 31 Jul 2014 00:00:00 +0530 Fri, 02 Oct 2015 22:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264772 Input-tax rebate under the Karnataka Value Added Tax Act must be claimed in the relevant tax period, and a revised return can cure an omission only within six months from the end of that period. Reading sections 10, 35(1) and 35(4) together, the statutory scheme treats a timely original return or a revised return filed within the prescribed time as the only recognised mode for claiming the deduction. A claim first made in a later return after expiry of the six-month limit is not a valid claim for the earlier tax period, and the Revenue's position prevails. Case-Laws VAT and Sales Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264772