https://www.taxtmi.com/caselaws?id=789723 Input tax credit under the Karnataka Value Added Tax Act, 2003 depends on the purchasing dealer discharging the burden of proof by reliable evidence of a genuine transaction and actual movement of goods. The court noted that the authorities below relied mainly on the selling dealers' NIL returns or missing turnover details, without properly applying the standard requiring supporting material such as dealer identity, vehicle particulars, freight details, delivery acknowledgment, tax invoices and payment records. Because the existing findings did not align with that burden-of-proof framework, the revisional order could not stand and the matter required fresh adjudication by the Assessing Authority. en-us Thu, 09 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789723 Input tax credit under the Karnataka Value Added Tax Act, 2003 depends on the purchasing dealer discharging the burden of proof by reliable evidence of a genuine transaction and actual movement of goods. The court noted that the authorities below relied mainly on the selling dealers' NIL returns or missing turnover details, without properly applying the standard requiring supporting material such as dealer identity, vehicle particulars, freight details, delivery acknowledgment, tax invoices and payment records. Because the existing findings did not align with that burden-of-proof framework, the revisional order could not stand and the matter required fresh adjudication by the Assessing Authority. Case-Laws VAT / Sales Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789723