https://www.taxtmi.com/caselaws?id=180645 Reversal of input tax credit under the Tamil Nadu VAT Act could not be enforced until the Advance Ruling Authority determined whether the transaction fell under the manufacturing or processing limb or the inter-State sale limb of the relevant provision. The dispute turned on the proper classification of the assessee's transactions and the effect of the amended proviso, which required a ruling under the advance ruling mechanism before any demand was raised. Orders passed while that application was still pending, without showing how the issue was resolved, reflected non-application of mind and were unsustainable. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180645 Reversal of input tax credit under the Tamil Nadu VAT Act could not be enforced until the Advance Ruling Authority determined whether the transaction fell under the manufacturing or processing limb or the inter-State sale limb of the relevant provision. The dispute turned on the proper classification of the assessee's transactions and the effect of the amended proviso, which required a ruling under the advance ruling mechanism before any demand was raised. Orders passed while that application was still pending, without showing how the issue was resolved, reflected non-application of mind and were unsustainable. Case-Laws VAT and Sales Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180645