https://www.taxtmi.com/caselaws?id=419944 Deduction of subcontractor turnover under the Karnataka Value Added Tax Act could not be refused solely on the basis of e-filing records when electronic monthly filing became mandatory only from 30.09.2010. For the earlier period, especially May to August 2010, the revisional authority had to examine whether the subcontractors had filed manual returns disclosing the turnover before rejecting the claim. A denial based only on the electronic record was not sustainable, so the revisional order was set aside and the matter remanded for fresh consideration of both manual and, where applicable, e-filed returns. en-us Wed, 09 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419944 Deduction of subcontractor turnover under the Karnataka Value Added Tax Act could not be refused solely on the basis of e-filing records when electronic monthly filing became mandatory only from 30.09.2010. For the earlier period, especially May to August 2010, the revisional authority had to examine whether the subcontractors had filed manual returns disclosing the turnover before rejecting the claim. A denial based only on the electronic record was not sustainable, so the revisional order was set aside and the matter remanded for fresh consideration of both manual and, where applicable, e-filed returns. Case-Laws VAT and Sales Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419944