https://www.taxtmi.com/highlights?id=34222 The legislature is entitled to prescribe the conditions subject to which the taxable person shall be entitled to ITC. When a party fulfills the conditions, as may be prescribed, his entitlement to ITC is crystallized and vested in him. - HC en-us Sat, 08 Apr 2017 11:01:34 +0530 Sat, 08 Apr 2017 11:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34222 The legislature is entitled to prescribe the conditions subject to which the taxable person shall be entitled to ITC. When a party fulfills the conditions, as may be prescribed, his entitlement to ITC is crystallized and vested in him. - HC Highlights VAT and Sales Tax Sat, 08 Apr 2017 11:01:34 +0530 https://www.taxtmi.com/highlights?id=34222