https://www.taxtmi.com/caselaws?id=366505 Electrical and electronic goods used to obtain a factory power connection retained the requisite nexus with manufacturing activity, so input tax credit was allowable under the Karnataka Value Added Tax Act, 2003. The restriction in Section 11 read with Entry 3 of the Fifth Schedule did not apply where the inputs were used for generation of electricity consumed within the factory for manufacturing the final product. Applying the earlier binding view, the Court held that electrical goods, cables, transformers, UPS, and related erection and civil works for the power connection were eligible inputs, and the contrary clarification was unsustainable. en-us Fri, 03 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366505 Electrical and electronic goods used to obtain a factory power connection retained the requisite nexus with manufacturing activity, so input tax credit was allowable under the Karnataka Value Added Tax Act, 2003. The restriction in Section 11 read with Entry 3 of the Fifth Schedule did not apply where the inputs were used for generation of electricity consumed within the factory for manufacturing the final product. Applying the earlier binding view, the Court held that electrical goods, cables, transformers, UPS, and related erection and civil works for the power connection were eligible inputs, and the contrary clarification was unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366505