https://www.taxtmi.com/caselaws?id=336313 Amended Explanation (1) to Section 19 of the Jharkhand Value Added Tax Act, 2005 allowed the assessee to carry forward input tax credit despite the earlier restriction under the unamended provision. The amendment, notified on 04.11.2016 with effect from 07.05.2011, was applied to the relevant return period, so the bar on carry forward could not continue to operate for January 2015 to February 2015 and subsequent months. The assessing authority was left free to complete assessment in accordance with law. en-us Tue, 29 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336313 Amended Explanation (1) to Section 19 of the Jharkhand Value Added Tax Act, 2005 allowed the assessee to carry forward input tax credit despite the earlier restriction under the unamended provision. The amendment, notified on 04.11.2016 with effect from 07.05.2011, was applied to the relevant return period, so the bar on carry forward could not continue to operate for January 2015 to February 2015 and subsequent months. The assessing authority was left free to complete assessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336313