is set off available
As per Rule 54(h) of MVAT Act “purchases of any goods by a dealer, the property in which is not transferred (whether as goods or in some other form) to any other person, which are used in the erection of immovable property other than plant and machinery,
So is vat setoff available on cement, steel etc used in construction of cold storage facility. Any case law to justify?
Query 2: If same used for repairs of factory building, is setoff available, case law to justify? As it says erection and not repair.