https://www.taxtmi.com/caselaws?id=427614 Under the Tripura Value Added Tax Act, 2004, purchase tax on Schedule VIII goods such as raw rubber was levied at the buyer's end, and input tax credit was available on taxable purchases of those goods. The statutory scheme did not confine credit to purchases from registered dealers where the tax liability arose on the purchaser and had been duly discharged. Accordingly, once purchase tax had been paid in accordance with law, input tax credit could not be denied merely because the raw rubber was bought from unregistered dealers. Denial of credit on that sole ground was unsustainable. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 14 Sep 2022 09:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427614 Under the Tripura Value Added Tax Act, 2004, purchase tax on Schedule VIII goods such as raw rubber was levied at the buyer's end, and input tax credit was available on taxable purchases of those goods. The statutory scheme did not confine credit to purchases from registered dealers where the tax liability arose on the purchaser and had been duly discharged. Accordingly, once purchase tax had been paid in accordance with law, input tax credit could not be denied merely because the raw rubber was bought from unregistered dealers. Denial of credit on that sole ground was unsustainable. Case-Laws VAT and Sales Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427614