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ITC under Maharashtra VAT can’t be allowed on sale after 6 months from date of purchase: HC

August 8, 2018[2018] 96 190 (Bombay)

CGST/MVAT: Where petitioner Mutual Trust, under its only Gold ETF scheme, purchased and sold gold on behalf of investors, petitioner was not entitled to claim input tax credit in respect of gold which was not sold within six months from date of purchase

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