Applicant Seeks to Carry Forward Transitional Credit; Must Meet Five Conditions u/s 146(6) for ITC Eligibility.

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....Transitional Credit - carry forward of Credit - applicant was availing the benefit of composition scheme under the Uttarkhand VAT laws - if the applicant fulfills all the 5 conditions as enumerated within the provision of section 146(6), he will be eligible for ITC of transitional credit.....