https://www.taxtmi.com/caselaws?id=326854 The High Court upheld the denial of input tax credit for DEPB licenses, stating they did not meet the criteria under Section 19(1) of the Tamil Nadu Value Added Tax Act. Additionally, the court determined that the purposes listed in Section 19(2) were enumerative, not exhaustive. The court dismissed the revision petition, affirming the denial of input tax credit and the nature of the listed purposes under Section 19(2). en-us Tue, 12 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326854 The High Court upheld the denial of input tax credit for DEPB licenses, stating they did not meet the criteria under Section 19(1) of the Tamil Nadu Value Added Tax Act. Additionally, the court determined that the purposes listed in Section 19(2) were enumerative, not exhaustive. The court dismissed the revision petition, affirming the denial of input tax credit and the nature of the listed purposes under Section 19(2). Case-Laws VAT and Sales Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326854