https://www.taxtmi.com/caselaws?id=285642 Entitlement to full input tax credit on LPG industrial and non-domestic purchases depended on whether the local dealer purchases were separately identifiable and directly linked to taxable sales, or whether stock intermixing and transfers justified proportionate disallowance under Rule 131(3). The record lacked a clear factual finding on the assessee's claim that no non-domestic LPG stock transfer occurred from the Devanagunthi bottling plant and that the invoices and classified accounts supported local taxable sales. As the documents were not properly examined, the disallowance issue was remitted for fresh consideration by the first appellate authority and was not finally decided on merits. en-us Wed, 29 Oct 2014 00:00:00 +0530 Mon, 20 Jan 2020 16:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285642 Entitlement to full input tax credit on LPG industrial and non-domestic purchases depended on whether the local dealer purchases were separately identifiable and directly linked to taxable sales, or whether stock intermixing and transfers justified proportionate disallowance under Rule 131(3). The record lacked a clear factual finding on the assessee's claim that no non-domestic LPG stock transfer occurred from the Devanagunthi bottling plant and that the invoices and classified accounts supported local taxable sales. As the documents were not properly examined, the disallowance issue was remitted for fresh consideration by the first appellate authority and was not finally decided on merits. Case-Laws VAT and Sales Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285642