High Court Allows Full ITC on Declared Goods Sold in Inter-State Trade:
The High Court grants full ITC reimbursement, holding that the CST Act overrides the restrictive VAT notification on declared goods.
Section 15(b) prevails over Gujarat VAT ITC restriction on declared goods
Meetu Kumari
Jul 16, 2026Premium
High Court Allows Full ITC on Declared Goods Sold in Inter-State Trade
The High Court grants full ITC reimbursement, holding that the CST Act overrides the restrictive VAT notification on declared goods.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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