https://www.taxtmi.com/caselaws?id=794341 The Revenue could not selectively challenge the assessee's computation of inadmissible input tax credit on furnace oil when the same method had already been consistently accepted and upheld in the assessee's own earlier and later years under the Karnataka Value Added Tax Act, 2003 and the Karnataka Value Added Tax Rules, 2005. Applying the principle of consistency, the court treated the attempted one-year departure as impermissible pick-and-choose litigation on identical facts. The assessee's accepted methodology was protected, the Tribunal's order was sustained, and the Revenue's revision was rejected. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794341 The Revenue could not selectively challenge the assessee's computation of inadmissible input tax credit on furnace oil when the same method had already been consistently accepted and upheld in the assessee's own earlier and later years under the Karnataka Value Added Tax Act, 2003 and the Karnataka Value Added Tax Rules, 2005. Applying the principle of consistency, the court treated the attempted one-year departure as impermissible pick-and-choose litigation on identical facts. The assessee's accepted methodology was protected, the Tribunal's order was sustained, and the Revenue's revision was rejected. Case-Laws VAT / Sales Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794341