https://www.taxtmi.com/caselaws?id=335424 Under the KVAT scheme, input tax credit had to be claimed through a revised return filed within the prescribed time, including the outer limit under Section 35(4); a claim raised only after reassessment and without any timely revised return was not allowable. For works contract receipts, deduction of the tax element was unavailable where tax was not separately collected or reflected in the invoice, because the invoices showed only an inclusive price and did not permit bifurcation of the tax component. The Tribunal's view was therefore sustained on both issues, and no substantial question of law arose. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335424 Under the KVAT scheme, input tax credit had to be claimed through a revised return filed within the prescribed time, including the outer limit under Section 35(4); a claim raised only after reassessment and without any timely revised return was not allowable. For works contract receipts, deduction of the tax element was unavailable where tax was not separately collected or reflected in the invoice, because the invoices showed only an inclusive price and did not permit bifurcation of the tax component. The Tribunal's view was therefore sustained on both issues, and no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335424