Input is available for taxes paid on purchases used in execution of job work even if no tax is payab

CST & VAT : Where assessee claimed deduction under section 10 of Karnataka Value Added Tax Act, 2003 of input tax paid on local purchases of raw materials, consumables, etc., which were consumed in execution of job work undertaken on behalf of others, assessee was entitled to benefit of input tax rebate in respect of consumables used in relation to job work, even though no output tax was paid on turnover of job work