Assessee wasn’t entitled to input tax credit with respect to goods sold to manufacturer for export p

CST & VAT : U. P. VAT - Where assessee purchased goods after payment of tax and sold same to manufacturer-exporter against form 'E' and took input tax credit on said transaction, since sale of goods was exempted from tax under section 7(c), in view of provisions of section 13(7), assessee was not entitled for input tax credit