https://www.taxtmi.com/caselaws?id=779811 SC dismissed the appeal and upheld the HC order directing grant of ITC to registered purchasing dealers who paid tax to registered selling dealers. The Court held Section 9(1) of the DVAT Act permits ITC for purchases used in taxable sales, while sub-section (2)(g) conditions ITC on the seller's deposit or lawful adjustment and correct return reflection. As the selling dealer was registered, the invoices and transactions were not impugned, and no inquiry cast doubt on veracity, the HC's allowance of ITC after due verification was sustained. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 30 Mar 2026 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779811 SC dismissed the appeal and upheld the HC order directing grant of ITC to registered purchasing dealers who paid tax to registered selling dealers. The Court held Section 9(1) of the DVAT Act permits ITC for purchases used in taxable sales, while sub-section (2)(g) conditions ITC on the seller's deposit or lawful adjustment and correct return reflection. As the selling dealer was registered, the invoices and transactions were not impugned, and no inquiry cast doubt on veracity, the HC's allowance of ITC after due verification was sustained. Case-Laws VAT / Sales Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779811