https://www.taxtmi.com/caselaws?id=375921 Input tax credit for purchases made before registration was unavailable because retrospective registration under the Kerala Value Added Tax scheme was confined to the specific categories expressly covered by the statute, and could not be extended to a regular dealer or to an importer outside that framework. The Court also held that an appellate authority under a taxing statute must apply the statute as written; equitable principles cannot be used to grant relief where the statute does not permit it. The Tribunal's contrary view was set aside to that extent, and the assessment order was restored. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 28 Feb 2019 06:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375921 Input tax credit for purchases made before registration was unavailable because retrospective registration under the Kerala Value Added Tax scheme was confined to the specific categories expressly covered by the statute, and could not be extended to a regular dealer or to an importer outside that framework. The Court also held that an appellate authority under a taxing statute must apply the statute as written; equitable principles cannot be used to grant relief where the statute does not permit it. The Tribunal's contrary view was set aside to that extent, and the assessment order was restored. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375921