https://www.taxtmi.com/forum/issue?id=109814 Claiming input tax credit for purchases from unregistered dealers hinges on statutory provisions and documentary proof: while a valid tax invoice is generally required, several State VAT Acts treat tax paid directly by the purchaser as purchase tax and include such payments within the definition of input tax, permitting ITC where the subsequent sale is taxable and statutory conditions and procedures are met. en-us Mon, 01 Feb 2016 02:16:15 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109814 Claiming input tax credit for purchases from unregistered dealers hinges on statutory provisions and documentary proof: while a valid tax invoice is generally required, several State VAT Acts treat tax paid directly by the purchaser as purchase tax and include such payments within the definition of input tax, permitting ITC where the subsequent sale is taxable and statutory conditions and procedures are met. Discussion-Forum VAT / Sales Tax Mon, 01 Feb 2016 02:16:15 +0530 https://www.taxtmi.com/forum/issue?id=109814