https://www.taxtmi.com/caselaws?id=472287 Valid registration under the Uttar Pradesh Value Added Tax Act is a mandatory condition for claiming input tax credit. Section 13(1), read with the statutory definition in Section 2(P), requires a dealer to hold a valid registration certificate. Dealers who are unregistered and lack such a certificate do not meet the statutory eligibility requirement and cannot avail input tax credit. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 07 Oct 2026 08:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472287 Valid registration under the Uttar Pradesh Value Added Tax Act is a mandatory condition for claiming input tax credit. Section 13(1), read with the statutory definition in Section 2(P), requires a dealer to hold a valid registration certificate. Dealers who are unregistered and lack such a certificate do not meet the statutory eligibility requirement and cannot avail input tax credit. Case-Laws VAT / Sales Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472287