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Input vat credit on closing stock

This query is : Resolved 
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(Querist)
14 September 2012 Sir,

whether we can take input vat credit on material which is not consumed or closing stock in haryana state in a particular year or is there is any notes on this topic kindly provide
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
14 September 2012 In VAT, there is no concept of one to one relation.
you can get the input tax credit of vat on goods in closing stock
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