The Supreme Court held that a taxpayer claiming input tax credit for purposes of Karnataka value added tax (VAT) must provide proof of the relevant transaction by providing
- Name and address of the selling dealer
- Details of the vehicle that delivered the goods
- Payment of freight charges
- Acknowledgment of taking delivery of goods
- Tax invoices
- Payment particulars
The mere production of invoices and/or payment by check will not be sufficient.
The case is: The State of Karnataka v. Ecom Gill Coffee Trading Private Limited
Source KPMG
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