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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 13

Pre-registration Purchases

~1 min read
https://sooperkanoon.com/act/58873

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 13 is part of Value Added Tax Act, 2003 - Pre-registration Purchases. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

Deduction of input tax shall be allowed to the registered dealer, subject to the restrictions of Section 11, in respect of tax charged to him by a seller on taxable sale of goods made to him for the purpose of the business within three months prior to the date of his registration provided that no input tax shall be allowed in respect of goods which have been sold or otherwise disposed of prior to the date of registration.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 13 provide?

Section Section 13 of the Value Added Tax Act, 2003 (Pre-registration Purchases) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 13. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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