Supreme Court of India
The State of Karnataka v. M/s Ecom Gill Coffee Trading Private Limited
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From the headnote
Karnataka Value Added Tax Act, 2003 – s.70 Karnataka Value Added Tax Rules, 2005 – rr. 27 and 29 – Burden of proof u/s. 70 – Input Tax Credit – Claim of – Respondents (purchasi ng dealers) claimed the Input Tax Credit (ITC) on the purchases made fr om the respective dealers – Assessing Officer, doubted the genuineness of the transactions and the purchases made from the respective dealers and denied the ITC – Findings of Assessing Officer c onfirmed by the first Appellate Authority – Second Appellate Authori ty and the High Court have allowed the ITC, by observing that as the purchasing
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