https://www.taxtmi.com/caselaws?id=418865 Input tax credit on purchase transactions was upheld where the Tribunal, as the final fact-finding authority, verified that the selling dealers were registered during the relevant period and that payment was made through banking channels. The Assessing Authority's denial, based on third-party information treating the sellers as unregistered, was not sustained because the Tribunal's factual findings were supported by the record and were not shown to be materially disputed. In such circumstances, no question of law arose for revisional interference, and the dealer's claim remained allowed. en-us Mon, 08 Nov 2021 00:00:00 +0530 Sat, 26 Feb 2022 05:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418865 Input tax credit on purchase transactions was upheld where the Tribunal, as the final fact-finding authority, verified that the selling dealers were registered during the relevant period and that payment was made through banking channels. The Assessing Authority's denial, based on third-party information treating the sellers as unregistered, was not sustained because the Tribunal's factual findings were supported by the record and were not shown to be materially disputed. In such circumstances, no question of law arose for revisional interference, and the dealer's claim remained allowed. Case-Laws VAT and Sales Tax Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418865