MCQOPTIONS
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				| 1. | 
                                    In case supplier has deposited the taxes but the receiver has not received the goods, is receiver entitled to avail credit?%! | 
                            
| A. | Yes, it will be automatically show in recipient monthly returns. | 
| B. | No, as one of the conditions of section 16(2) is not fulfilled. | 
| C. | Yes if the receiver can prove later that goods are received subsequently | 
| D. | None of the above | 
| Answer» C. Yes if the receiver can prove later that goods are received subsequently | |