2025 (12) TMI 1922

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....: Bipin Kumar Pandey, S.C. Counsel for Opposite Party(s): Krishna Agarawal. ORDER 1. Heard learned counsel for the revisionist. 2. Present revision has been filed against the order dated 23.04.2016 passed by Commercial Tax Tribunal, Meerut in Second Appeal No.106 of 2016 for assessment year 2013-14. 3. In the aforesaid revision, following questions of law are involved: "(i)....

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....tered dealer as has not obtained any registration with the sales tax department. Once respondent has not been registered under provisions of U.P. V.A.T Act, no ITC can rightly be claimed. The ITC can be allowed only in terms of Section 13(1) of U.P. V.A.T. Act read with Section 2(P). He further submits that Rule 24 of U.P. V.A.T. Act provides how the benefit of ITC can be claimed and calculated by....