2025 (4) TMI 241

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...., for the Respondent. ORDER Mr. Datar, Learned Senior Advocate virtually appears on behalf of petitioner and submits, impugned is appeal order dated 30th March, 2024 denying Input Tax Credit (ITC), purportedly on application of provision in Section 20(8)(c) in Orissa Value Added Tax Act, 2004. 2. He submits, his client had purchased capital goods used for manufacture. The goods were then leased....

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..... All points were left open to his client to urge before the authority. It did so. The points were not dealt with. 5. Mr. Mishra, Learned Advocate, Standing Counsel appears on behalf of revenue and submits, impugned order should not be interfered with. There cannot be any dispute regarding applicability of provision in Section 20(8)(c). Petitioner purchased capital goods, second hand. They were b....