Vat does not effect decision for purchase. true or false?

"It is said that VAT does not interfere with the decision of purchase".
However input tax credit is not available for inter state purchase or purchase from an unregistered dealer. 
So is the statements in "" correct or not? And if correct, please give your reasons.

Replies (1)
The statement is true. It is mentioned that VAT does not interfere with decision of purchase since input tax credit of the amount paid is available. In respect to cst it is not available but the statement mentioned only Vat and not commercial tax so it is true

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