https://www.taxtmi.com/caselaws?id=200040 Input rebate under Section 14 of the M.P. Value Added Tax Act, 2002 was held to depend on the substance of the transaction and contemporaneous evidence of payment, delivery and removal of goods within the relevant period, not merely on the later date of invoice issuance. Rule 9 permits quantification by bill, invoice or cash memo, but does not make rebate contingent on a particular invoice form or timing. On admitted facts, the assessing authority's denial of rebate was found arbitrary and contrary to law, and the availability of an alternate appellate remedy did not bar writ relief where the impugned action was legally unsustainable. en-us Fri, 19 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 20:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200040 Input rebate under Section 14 of the M.P. Value Added Tax Act, 2002 was held to depend on the substance of the transaction and contemporaneous evidence of payment, delivery and removal of goods within the relevant period, not merely on the later date of invoice issuance. Rule 9 permits quantification by bill, invoice or cash memo, but does not make rebate contingent on a particular invoice form or timing. On admitted facts, the assessing authority's denial of rebate was found arbitrary and contrary to law, and the availability of an alternate appellate remedy did not bar writ relief where the impugned action was legally unsustainable. Case-Laws VAT and Sales Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200040