https://www.taxtmi.com/caselaws?id=376689 The judgment in this case addresses three main issues: tax imposition on X-Ray films and consumables, denial of input tax credit due to an error in the supplier's invoice, and tax imposition on capital goods without proper documentation. The court ruled in favor of the assessee regarding the tax imposition on X-Ray films and consumables, citing a previous Full Bench declaration. However, the denial of input tax credit was upheld due to the error in the supplier's invoice. For the tax imposition on capital goods, the court directed the Assessing Officer to re-consider the issue upon the production of proper documentation by the assessee within a specified timeframe. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 15 Mar 2019 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376689 The judgment in this case addresses three main issues: tax imposition on X-Ray films and consumables, denial of input tax credit due to an error in the supplier's invoice, and tax imposition on capital goods without proper documentation. The court ruled in favor of the assessee regarding the tax imposition on X-Ray films and consumables, citing a previous Full Bench declaration. However, the denial of input tax credit was upheld due to the error in the supplier's invoice. For the tax imposition on capital goods, the court directed the Assessing Officer to re-consider the issue upon the production of proper documentation by the assessee within a specified timeframe. Case-Laws VAT and Sales Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376689