https://www.taxtmi.com/caselaws?id=189576 The Tamil Nadu VAT mechanism for reversal of input tax credit under Section 19(11) was upheld as part of the Act's charging and assessment scheme. The Madras High Court followed its earlier binding Division Bench view rejecting identical constitutional challenges and found the provision neither arbitrary nor discriminatory. The challenge under Articles 14 and 19(1)(g) therefore failed, and the writ petitions were dismissed. en-us Thu, 29 Oct 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189576 The Tamil Nadu VAT mechanism for reversal of input tax credit under Section 19(11) was upheld as part of the Act's charging and assessment scheme. The Madras High Court followed its earlier binding Division Bench view rejecting identical constitutional challenges and found the provision neither arbitrary nor discriminatory. The challenge under Articles 14 and 19(1)(g) therefore failed, and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189576