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Mavt -set off in case of truck & tractor

(Querist) 15 February 2017 This query is : Open 
Dear Sir

Please guide me as to whether vat credit is available on tractor & truck.The use is for business & not as passenger motar car.

This is because no vat credit is generally available on purchase on motar car.

Please quote any case law ,notification etc,

Thanks
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