https://www.taxtmi.com/caselaws?id=431148 The court upheld the rejection of the appellant's tax credit claim, stating that the consideration for the works contract was receivable upon the transfer of property in goods as indicated in the tax invoices. The court emphasized that the appellant's failure to claim tax credit during the relevant tax period justified the rejection, ruling in favor of the respondents/revenue and against the appellant/assessee. en-us Tue, 22 Nov 2022 00:00:00 +0530 Wed, 07 Dec 2022 10:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431148 The court upheld the rejection of the appellant's tax credit claim, stating that the consideration for the works contract was receivable upon the transfer of property in goods as indicated in the tax invoices. The court emphasized that the appellant's failure to claim tax credit during the relevant tax period justified the rejection, ruling in favor of the respondents/revenue and against the appellant/assessee. Case-Laws VAT and Sales Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431148