https://www.taxtmi.com/caselaws?id=381373 Input tax credit was treated as a concession dependent on fulfilment of statutory conditions, including proof that vendors had deposited tax into the Government treasury. The Tribunal's disallowance was sustained because the assessee had produced invoices and books of account, but had not taken reasonable steps to establish vendor tax payment, and the appellate authority had already made enquiries before granting partial relief. As the challenge was directed only against concurrent factual findings and no perversity was shown, the disallowance stood and no substantial question of law arose. en-us Mon, 03 Jun 2019 00:00:00 +0530 Tue, 11 Jun 2019 06:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381373 Input tax credit was treated as a concession dependent on fulfilment of statutory conditions, including proof that vendors had deposited tax into the Government treasury. The Tribunal's disallowance was sustained because the assessee had produced invoices and books of account, but had not taken reasonable steps to establish vendor tax payment, and the appellate authority had already made enquiries before granting partial relief. As the challenge was directed only against concurrent factual findings and no perversity was shown, the disallowance stood and no substantial question of law arose. Case-Laws VAT and Sales Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381373