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    <title>2016 (6) TMI 140 - UTTARAKHAND HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=328431</link>
    <description>Writ jurisdiction was held unnecessary where rejection of input tax credit under the VAT assessment order could be challenged before the statutory appellate authority. The challenge to the impugned circular and to the validity of the provision denying input tax credit on packing material for finished goods transferred outside the State had already been considered in earlier proceedings, and the legislative scheme had been upheld. The Court also noted that the earlier intra-court challenge and subsequent special leave petitions had not altered that position. In that background, the writ petitions were not entertained and were dismissed.</description>
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    <pubDate>Mon, 04 Jan 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 140 - UTTARAKHAND HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=328431</link>
      <description>Writ jurisdiction was held unnecessary where rejection of input tax credit under the VAT assessment order could be challenged before the statutory appellate authority. The challenge to the impugned circular and to the validity of the provision denying input tax credit on packing material for finished goods transferred outside the State had already been considered in earlier proceedings, and the legislative scheme had been upheld. The Court also noted that the earlier intra-court challenge and subsequent special leave petitions had not altered that position. In that background, the writ petitions were not entertained and were dismissed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 04 Jan 2016 00:00:00 +0530</pubDate>
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