https://www.taxtmi.com/caselaws?id=768650 Input tax credit was barred where the dealer's sales fell within clause (c) of section 7 of the Uttar Pradesh Value Added Tax Act, 2008 pursuant to the notifications dated 24.02.2010 and 25.03.2010. Although section 13(1) generally permits credit, section 13(7) expressly denies input tax credit when goods are sold under section 7(c). The statutory prohibition was held to override the exemption scheme and any policy objective behind the notifications. Accordingly, input tax credit was not admissible, and the denial or reversal of credit was upheld in favour of the revenue. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768650 Input tax credit was barred where the dealer's sales fell within clause (c) of section 7 of the Uttar Pradesh Value Added Tax Act, 2008 pursuant to the notifications dated 24.02.2010 and 25.03.2010. Although section 13(1) generally permits credit, section 13(7) expressly denies input tax credit when goods are sold under section 7(c). The statutory prohibition was held to override the exemption scheme and any policy objective behind the notifications. Accordingly, input tax credit was not admissible, and the denial or reversal of credit was upheld in favour of the revenue. Case-Laws VAT / Sales Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768650