https://www.taxtmi.com/caselaws?id=796132 Input tax credit requires the purchasing dealer to prove genuine purchases and actual physical receipt of goods through reliable independent evidence. Tax invoices, self-generated weighbridge slips, goods-received notes and payment details do not by themselves establish the claim where they do not identify suppliers and are unsupported by transport receipts matching the stated vehicles. The Gujarat HC material states that the absence of independent proof of goods movement justified denying input tax credit, as the purchasing dealer did not discharge its burden of proving genuine transactions and delivery. en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796132 Input tax credit requires the purchasing dealer to prove genuine purchases and actual physical receipt of goods through reliable independent evidence. Tax invoices, self-generated weighbridge slips, goods-received notes and payment details do not by themselves establish the claim where they do not identify suppliers and are unsupported by transport receipts matching the stated vehicles. The Gujarat HC material states that the absence of independent proof of goods movement justified denying input tax credit, as the purchasing dealer did not discharge its burden of proving genuine transactions and delivery. Case-Laws VAT / Sales Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796132