https://www.taxtmi.com/caselaws?id=282266 Where registered dealers supported the transactions with tax invoices and bank payments, and the purchases were found genuine on verification, input tax credit could not be denied on the ground that there was no actual sale or purchase. The court accepted the factual finding that both dealers were registered during the relevant period and that the goods were tax paid. Once input tax credit was sustained, the consequential levy of entry tax, which depended on its denial, could not survive. en-us Fri, 17 Jul 2015 00:00:00 +0530 Wed, 31 Jul 2019 04:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282266 Where registered dealers supported the transactions with tax invoices and bank payments, and the purchases were found genuine on verification, input tax credit could not be denied on the ground that there was no actual sale or purchase. The court accepted the factual finding that both dealers were registered during the relevant period and that the goods were tax paid. Once input tax credit was sustained, the consequential levy of entry tax, which depended on its denial, could not survive. Case-Laws VAT and Sales Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282266