SC, ITC Disallowed on exempt sales under section 7(c) of UP VAT Act: Case of Neha Enterprises vs Commissioner Commercial Taxes, SC Judgement Dated 9th April 2025. The apex court held that as per section 13(7) of the Uttar Pradesh Value Added Tax Act, 2008 (UP VAT Act), input tax credit will not be allowed to a dealer with respect to the purchase of any goods where the sale of such goods by the dealer is exempt from tax under Section 7(c) of the Act. (SC Judgement Dated 09/04/2025)