https://www.taxtmi.com/caselaws?id=333729 Rule 130-A of the Karnataka Value Added Tax Rules, 2005 was read broadly to cover inputs purchased for development, operation or maintenance of a processing area or SEZ unit, as well as inputs used in the unit's principal manufacturing or processing activities. The court noted that incidental purchases reasonably connected with the authorised activity, such as items needed for day-to-day functioning, may qualify for refund or input tax credit, subject to verification of actual use. The Tribunal's remand for factual verification of the claimed items was left undisturbed, and no substantial question of law was found for interference. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 20 Mar 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333729 Rule 130-A of the Karnataka Value Added Tax Rules, 2005 was read broadly to cover inputs purchased for development, operation or maintenance of a processing area or SEZ unit, as well as inputs used in the unit's principal manufacturing or processing activities. The court noted that incidental purchases reasonably connected with the authorised activity, such as items needed for day-to-day functioning, may qualify for refund or input tax credit, subject to verification of actual use. The Tribunal's remand for factual verification of the claimed items was left undisturbed, and no substantial question of law was found for interference. Case-Laws VAT and Sales Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333729