https://www.taxtmi.com/caselaws?id=200113 A genuine auction purchase supported by a sale release order containing all particulars required of a tax invoice under the West Bengal Value Added Tax Rules, 2005 could be treated as a tax invoice for input-tax credit purposes. The document recorded the sale details, parties, description and quantity of goods, value, and tax rate and amount, and the tax was confirmed as collected and deposited. The substantive right to input-tax credit was not defeated by the absence of a formal tax invoice where the transaction was genuine and the statutory particulars were fully available. Input-tax credit was therefore directed to be granted on verification of the documents. en-us Tue, 29 Nov 2011 00:00:00 +0530 Wed, 21 Mar 2018 14:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200113 A genuine auction purchase supported by a sale release order containing all particulars required of a tax invoice under the West Bengal Value Added Tax Rules, 2005 could be treated as a tax invoice for input-tax credit purposes. The document recorded the sale details, parties, description and quantity of goods, value, and tax rate and amount, and the tax was confirmed as collected and deposited. The substantive right to input-tax credit was not defeated by the absence of a formal tax invoice where the transaction was genuine and the statutory particulars were fully available. Input-tax credit was therefore directed to be granted on verification of the documents. Case-Laws VAT and Sales Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200113