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    <title>2016 (12) TMI 958 - JHARKHAND HIGH COURT</title>
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    <description>The court allowed the petitioner to carry forward Input Tax Credit for the months of January 2015 to February 2015 following an amendment to Explanation (1) to Section 19 of the Jharkhand Value Added Tax Act, 2005. The court directed the Assessing Officer to assess the petitioner in compliance with the law. The writ petition was disposed of with these directions, emphasizing adherence to the amended provision for Input Tax Credit and assessment procedures.</description>
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      <description>The court allowed the petitioner to carry forward Input Tax Credit for the months of January 2015 to February 2015 following an amendment to Explanation (1) to Section 19 of the Jharkhand Value Added Tax Act, 2005. The court directed the Assessing Officer to assess the petitioner in compliance with the law. The writ petition was disposed of with these directions, emphasizing adherence to the amended provision for Input Tax Credit and assessment procedures.</description>
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