Selling Goods Below Cost Doesn’t Justify Denial of ITC: Andhra Pradesh High Court

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Selling Goods Below Cost Doesn’t Justify Denial of ITC: Andhra Pradesh High Court

Indirect Taxes

Published on

04/02/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has ruled that selling goods at a price lower than their purchase cost, in compliance with government-fixed subsidised rates, cannot be a ground to deny input tax credit (ITC) under the Andhra Pradesh Value Added Tax Act, 2005. The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar set…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Selling Goods Below Cost Doesn’t Justify Denial of ITC: Andhra Pradesh High Court

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