https://www.taxtmi.com/caselaws?id=271077 The court concluded that the petitioner's activities did not amount to 'manufacture' under Section 2(27) of the TNVAT Act, and thus, the petitioner was not entitled to Input Tax Credit (ITC) on the capital goods. Additionally, the court held that the writ petition was not maintainable due to the availability of an alternative remedy. As a result, the writ petitions were dismissed, and the petitioner was advised to seek redress from the appellate authority for further action. en-us Tue, 24 Nov 2015 00:00:00 +0530 Tue, 17 Jan 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271077 The court concluded that the petitioner's activities did not amount to 'manufacture' under Section 2(27) of the TNVAT Act, and thus, the petitioner was not entitled to Input Tax Credit (ITC) on the capital goods. Additionally, the court held that the writ petition was not maintainable due to the availability of an alternative remedy. As a result, the writ petitions were dismissed, and the petitioner was advised to seek redress from the appellate authority for further action. Case-Laws VAT and Sales Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271077