What are the transactions not eligible for input tax credit?
(a) Sale of exempted goods (b) purchase of goods from outside the State (c) goods purchased in the course of business, but used for personal facility of proprietor, partner or director (d) goods damaged in transit (e) goods stolen, destroyed or lost (f) goods sold in the course of inter-state sale without support of C form (g) goods transferred to outside the State for sale either by branch or agent without support of Form F (h) goods returned 10