https://www.taxtmi.com/caselaws?id=768650 SC dismissed appeal involving dealer's claim for input tax credit on purchases for sales to manufacturer-exporter. Court held that while sales were exempt under Section 7(c) of the Act per notifications dated 24.02.2010 and 25.03.2010, Section 13(7) statutorily prohibits input tax credit where sales are exempt under Section 7(c). The prohibition is mandatory, making dealer ineligible for input tax credit despite exemption on sales turnover to manufacturer-exporter. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768650 SC dismissed appeal involving dealer's claim for input tax credit on purchases for sales to manufacturer-exporter. Court held that while sales were exempt under Section 7(c) of the Act per notifications dated 24.02.2010 and 25.03.2010, Section 13(7) statutorily prohibits input tax credit where sales are exempt under Section 7(c). The prohibition is mandatory, making dealer ineligible for input tax credit despite exemption on sales turnover to manufacturer-exporter. Case-Laws VAT / Sales Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768650