ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Neha Enterprises Vs Commissioner (Supreme Court of India) 

Supreme Court held that as per section 13(7) of the Uttar Pradesh Value Added Tax Act, 2008 [UP VAT Act], input tax credit will not be allowed to a dealer with respect to the purchase of any goods where the sale of such goods by the dealer is exempt from tax under Section 7(c) of the Act.

Facts- The appellant is a registered dealer under the Uttar Pradesh Value Added Tax Act, 2008. The subject matter of the appeal relates to the

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