Court Affirms Full Rebate Entitlement Under KVAT Act Section 12(1), Output Tax Does Not Exceed Rebate Claim.

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....Claiming special rebate in terms of Section 12(1) of the KVAT Act, 2003 - The petitioner was entitled for rebate for the entire amount paid in terms of Section 12(1) and even going by the fourth proviso, since the output tax payable does not exceed the total claim for rebate under Section 6(2). - HC....