https://www.taxtmi.com/caselaws?id=288533 Special rebate under Section 12 of the Kerala Value Added Tax Act remained admissible when tax on suppressed purchases was determined by best judgment assessment under Section 6(2), because the rebate formed part of the net tax computation and was not confined to tax voluntarily paid in the return. The absence of an express statutory bar was treated as significant, and the stricter invoice-based conditions applicable to input tax credit were held inapplicable. The earlier view allowing the rebate was affirmed, the request for reconsideration was declined, and the assessee was held entitled to the rebate on the additions made in assessment. en-us Mon, 04 Jun 2018 00:00:00 +0530 Sun, 14 Jun 2020 18:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288533 Special rebate under Section 12 of the Kerala Value Added Tax Act remained admissible when tax on suppressed purchases was determined by best judgment assessment under Section 6(2), because the rebate formed part of the net tax computation and was not confined to tax voluntarily paid in the return. The absence of an express statutory bar was treated as significant, and the stricter invoice-based conditions applicable to input tax credit were held inapplicable. The earlier view allowing the rebate was affirmed, the request for reconsideration was declined, and the assessee was held entitled to the rebate on the additions made in assessment. Case-Laws VAT and Sales Tax Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288533