In the matter of Challenger Computer Ltd. vs. Commissioner of Trade Taxes, Delhi referred in Appeal (C) No. 18421 of 2016, the Supreme Court held that where the assessee purchased goods after payment of VAT and received discount from selling dealer subsequent to sales and further claimed ITC on such purchases and entire amount of VAT collected by selling dealer from assessee was deposited to department and HC setting aside orders of lower authorities allowed assessee's claim for ITC, SLP filed against judgment of HC was liable to be dismissed.

To read the complete judgment of High Court 2016 Taxo.online 11

To read the complete judgment of Supreme Court 2016 Taxo.online 17