https://www.taxtmi.com/caselaws?id=442823 The High Court of Kerala upheld the Tribunal's decision to disallow input tax credit claimed by the petitioner on inputs used in manufacturing PVC pipes. The court found that the petitioner failed to provide clear accounts segregating input tax credit between PVC pipes sold within the State and those transferred outside, leading to the disallowance of a portion of the credit. The court ruled in favor of the revenue, concluding that without proper documentation, the disallowance of input tax credit proportionate to the stock transferred outside the State was justified. en-us Wed, 09 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442823 The High Court of Kerala upheld the Tribunal's decision to disallow input tax credit claimed by the petitioner on inputs used in manufacturing PVC pipes. The court found that the petitioner failed to provide clear accounts segregating input tax credit between PVC pipes sold within the State and those transferred outside, leading to the disallowance of a portion of the credit. The court ruled in favor of the revenue, concluding that without proper documentation, the disallowance of input tax credit proportionate to the stock transferred outside the State was justified. Case-Laws VAT and Sales Tax Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442823