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    <title>Purchasing Dealers Retain Input Tax Credit Despite Sellers&#039; Non-compliance Under KVAT Act, No Further Allegations Required.</title>
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      <description>Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers have not deposited the collected tax amount or some of the selling dealers have been subsequently deregistered cannot be a ground to deny the input tax credit.</description>
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