https://www.taxtmi.com/caselaws?id=345949 Input tax credit under the Rajasthan Value Added Tax Act, 2003 is available only to the extent prescribed, and the Court noted that credit cannot be claimed on VAT-exempt goods. The Tax Board's appellate powers under Section 83, including its power to pass such order as it thinks fit, were read with the Commissioner's revisional power under Section 85, which may be exercised suo motu or otherwise after hearing the dealer. On that basis, the Court held that the Tax Board could direct the Commissioner to proceed in accordance with law, including under Section 85, and the direction was not beyond jurisdiction. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 27 Aug 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345949 Input tax credit under the Rajasthan Value Added Tax Act, 2003 is available only to the extent prescribed, and the Court noted that credit cannot be claimed on VAT-exempt goods. The Tax Board's appellate powers under Section 83, including its power to pass such order as it thinks fit, were read with the Commissioner's revisional power under Section 85, which may be exercised suo motu or otherwise after hearing the dealer. On that basis, the Court held that the Tax Board could direct the Commissioner to proceed in accordance with law, including under Section 85, and the direction was not beyond jurisdiction. Case-Laws VAT and Sales Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345949