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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 14

Special Rebating Scheme

~1 min read
https://sooperkanoon.com/act/58874

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 14 is part of Value Added Tax Act, 2003 - Special Rebating Scheme. 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 on the difference between the rate of input tax charged at a rate higher than four per cent and the rate specified in Third Schedule on purchases specified in sub-section (5) and sub-section (6) of Section 11.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 14 provide?

Section Section 14 of the Value Added Tax Act, 2003 (Special Rebating Scheme) 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 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 14. 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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