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Case Law Details

Case Name : M/s Onyx Designs Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
Related Assessment Year :
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M/s Onyx Designs Vs The Assistant Commissioner of Commercial Taxes (Karnataka High Court)

Conclusion:

In absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers had not deposited the collected tax amount or some of the selling dealers had been subsequently deregistered could not be a ground to deny the input tax credit. Thus, re-assessment orders and the demand notices were set aside.

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