https://www.taxtmi.com/caselaws?id=192343 Input tax credit was not admissible on purchase tax payable under Section 19 of the Punjab Value Added Tax Act, 2005 where the tax had admittedly not been actually paid. The analysis proceeded on the basis that a purchase tax liability existed, but unpaid tax could not be treated as a valid basis for credit in computation. On that footing, the credit claim failed and the issue was decided against the assessee. en-us Wed, 21 Sep 2016 00:00:00 +0530 Thu, 25 May 2017 17:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192343 Input tax credit was not admissible on purchase tax payable under Section 19 of the Punjab Value Added Tax Act, 2005 where the tax had admittedly not been actually paid. The analysis proceeded on the basis that a purchase tax liability existed, but unpaid tax could not be treated as a valid basis for credit in computation. On that footing, the credit claim failed and the issue was decided against the assessee. Case-Laws VAT and Sales Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192343