https://www.taxtmi.com/caselaws?id=178006 Input tax credit was denied on purchases linked to sales made to manufacturer-exporters against Form-E because the outward sale was exempt under Section 7(c) of the Uttar Pradesh Value Added Tax Act, 2008. Section 13(7) bars credit where the sale of the goods is exempt under Section 7(c), subject only to limited exceptions not applicable on the admitted facts. The Assessing Authority's reversal of credit was therefore consistent with the statutory scheme, and the denial of input tax credit was upheld in favour of Revenue. en-us Mon, 24 Nov 2014 00:00:00 +0530 Mon, 25 Jan 2016 21:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178006 Input tax credit was denied on purchases linked to sales made to manufacturer-exporters against Form-E because the outward sale was exempt under Section 7(c) of the Uttar Pradesh Value Added Tax Act, 2008. Section 13(7) bars credit where the sale of the goods is exempt under Section 7(c), subject only to limited exceptions not applicable on the admitted facts. The Assessing Authority's reversal of credit was therefore consistent with the statutory scheme, and the denial of input tax credit was upheld in favour of Revenue. Case-Laws VAT and Sales Tax Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178006