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Case Law Details

Case Name : ALD Automotive Pvt. Ltd. Vs Commercial Tax Officer (Supreme Court)
Appeal Number : Civil Appeal No. 10412-10413 of 2018
Date of Judgement/Order : 12/10/2018
Related Assessment Year :
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ALD Automotive Pvt. Ltd. Vs Commercial Tax Officer (Supreme Court)

The input credit is in nature of benefit/ concession extended to dealer under the statutory scheme. The concession can be received by the beneficiary only as per the scheme of the Statute. Reference is made to jud

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