https://www.taxtmi.com/caselaws?id=332201 The court set aside the assessment order that denied the petitioner notional Input Tax Credit (ITC) for used/second-hand vehicles due to lack of a tax invoice. It directed allowing the petitioner to provide documentary evidence of purchase price and VAT payment during initial registration in Telangana. The assessing authority must issue a new order within four months. The ruling clarified the interpretation of Rule 20(3)(a) of the Telangana VAT Rules, emphasizing harmonious construction with the VAT Act and limits of delegated legislation. Other aspects of the assessment order remain valid, and the petitioner can appeal on other grounds. en-us Tue, 19 Jul 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332201 The court set aside the assessment order that denied the petitioner notional Input Tax Credit (ITC) for used/second-hand vehicles due to lack of a tax invoice. It directed allowing the petitioner to provide documentary evidence of purchase price and VAT payment during initial registration in Telangana. The assessing authority must issue a new order within four months. The ruling clarified the interpretation of Rule 20(3)(a) of the Telangana VAT Rules, emphasizing harmonious construction with the VAT Act and limits of delegated legislation. Other aspects of the assessment order remain valid, and the petitioner can appeal on other grounds. Case-Laws VAT and Sales Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332201