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