https://www.taxtmi.com/caselaws?id=162922 Input tax credit was held inadmissible on goods purchased from outside Tamil Nadu and brought into the State, because Section 19(5)(b) of the Tamil Nadu VAT Act bars credit for tax paid or payable in other States on such goods. Rule 10(3)(b)(i) applies only to purchases from the first seller within the State with tax separately shown in the invoice, and Rule 10(3)(b)(iv) cannot be read to extend credit to inter-State purchases. The scheme of the provision was treated as confining credit to intra-State purchases from registered dealers within Tamil Nadu. The dealer's claim was disallowed and the assessment order was upheld. en-us Thu, 09 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162922 Input tax credit was held inadmissible on goods purchased from outside Tamil Nadu and brought into the State, because Section 19(5)(b) of the Tamil Nadu VAT Act bars credit for tax paid or payable in other States on such goods. Rule 10(3)(b)(i) applies only to purchases from the first seller within the State with tax separately shown in the invoice, and Rule 10(3)(b)(iv) cannot be read to extend credit to inter-State purchases. The scheme of the provision was treated as confining credit to intra-State purchases from registered dealers within Tamil Nadu. The dealer's claim was disallowed and the assessment order was upheld. Case-Laws VAT and Sales Tax Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162922