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Input tax credit – Whether the VAT dealer has to keep one to one co-relation between purchases and sales to avail input tax credit ?

avail co-relation Dealer input purchases sales tax credit VAT
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Input tax credit – Whether the VAT dealer has to keep one to one co-relation between purchases and sales to avail input tax credit ?

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Answer 27:- No, the VAT dealer is not required to establish a one co-relation to avail input tax credit.

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