https://www.taxtmi.com/caselaws?id=279808 Input tax credit could not be denied where the Tribunal found, as a matter of fact, that the assessee's purchases from the sellers were made before cancellation of their registrations. That factual finding was not shown to be perverse, and therefore could not be interfered with in revisional jurisdiction. On that basis, the grant of input tax credit was sustained in favour of the assessee, and the revision failed because no question of law arose from the Tribunal's order. en-us Wed, 23 May 2018 00:00:00 +0530 Sat, 06 Apr 2019 05:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279808 Input tax credit could not be denied where the Tribunal found, as a matter of fact, that the assessee's purchases from the sellers were made before cancellation of their registrations. That factual finding was not shown to be perverse, and therefore could not be interfered with in revisional jurisdiction. On that basis, the grant of input tax credit was sustained in favour of the assessee, and the revision failed because no question of law arose from the Tribunal's order. Case-Laws VAT and Sales Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279808