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    <title>Purchasing Dealers Not Liable for Unpaid Tax if Selling Dealer Defaults, Provided Proof of Payment is Shown.</title>
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    <description>Input tax credit - if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the petitioners-purchasing dealers who had shown the proof of payment of tax on the purchase made. - HC</description>
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      <description>Input tax credit - if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the petitioners-purchasing dealers who had shown the proof of payment of tax on the purchase made. - HC</description>
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