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    <title>2015 (10) TMI 290 - UTTARAKHAND HIGH COURT</title>
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    <description>The court dismissed the appeals, affirming that the appellant was not entitled to Input Tax Credit (ITC) on packing materials for goods stock transferred outside Uttarakhand for the assessment years 2008-2009, 2009-2010, and 2010-2011. The judgment upheld the validity of the 2013 Circular and the statutory provisions of the Uttarakhand Value Added Tax Act, 2005, finding no violation of constitutional provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=265015</link>
      <description>The court dismissed the appeals, affirming that the appellant was not entitled to Input Tax Credit (ITC) on packing materials for goods stock transferred outside Uttarakhand for the assessment years 2008-2009, 2009-2010, and 2010-2011. The judgment upheld the validity of the 2013 Circular and the statutory provisions of the Uttarakhand Value Added Tax Act, 2005, finding no violation of constitutional provisions.</description>
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      <pubDate>Wed, 23 Sep 2015 00:00:00 +0530</pubDate>
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