Rajasthan VAT provisions imposing conditions to avail of input tax credit aren't arbitrary, says Hig

CST & VAT : Rajasthan VAT - Provisions of sub-section (3) of section 18 of Rajasthan VAT Act imposing conditions to avail input tax credit are not arbitrary, illegal and violative of articles 14, 19(1)(g) and 300A of Constitution and they are valid