https://www.taxtmi.com/caselaws?id=771250 HC ruled that a dealer with sales exempt under Section 7(c) of the Commercial Tax Act cannot claim input tax credit under Section 13. The court applied the Apex Court's precedent in Neha Enterprises, finding the statutory prohibition in Section 13(7) mandatory. The exemption from tax precludes input tax credit, regardless of policy considerations, and the impugned order was quashed accordingly. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771250 HC ruled that a dealer with sales exempt under Section 7(c) of the Commercial Tax Act cannot claim input tax credit under Section 13. The court applied the Apex Court's precedent in Neha Enterprises, finding the statutory prohibition in Section 13(7) mandatory. The exemption from tax precludes input tax credit, regardless of policy considerations, and the impugned order was quashed accordingly. Case-Laws VAT / Sales Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771250