https://www.taxtmi.com/caselaws?id=188734 A retrospective amendment introducing Section 25C of the Kerala Value Added Tax Act, 2003 was treated as a special provision effective from 1 April 2005 and to pending assessments. It operated notwithstanding Sections 11(4) and 12(2), so dealers denied presumptive tax benefits for breach of Section 6(5) conditions could still claim input tax credit or special rebate where the assessment proceedings fell within the amendment's scope. For the relevant assessment year, the assessee was held entitled to the credit, with the assessment to be modified accordingly, subject to verification of the invoices produced. en-us Mon, 31 Aug 2015 00:00:00 +0530 Wed, 14 Dec 2016 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188734 A retrospective amendment introducing Section 25C of the Kerala Value Added Tax Act, 2003 was treated as a special provision effective from 1 April 2005 and to pending assessments. It operated notwithstanding Sections 11(4) and 12(2), so dealers denied presumptive tax benefits for breach of Section 6(5) conditions could still claim input tax credit or special rebate where the assessment proceedings fell within the amendment's scope. For the relevant assessment year, the assessee was held entitled to the credit, with the assessment to be modified accordingly, subject to verification of the invoices produced. Case-Laws VAT and Sales Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188734