https://www.taxtmi.com/caselaws?id=339776 A proviso restricting input tax credit under the Tamil Nadu VAT Act was confined to the specific inter-State sales clause to which it was attached and could not, by implication, be extended to other independently listed purposes in Section 19(2). On that reading, manufacturers using purchased goods for manufacturing and processing remained entitled to input tax credit. The availability of appeal or revision did not bar writ jurisdiction where the challenge concerned the assessing authority's power to reverse credit on an erroneous statutory interpretation, so the writ petitions were entertained and the reversal orders were set aside. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 21 Mar 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339776 A proviso restricting input tax credit under the Tamil Nadu VAT Act was confined to the specific inter-State sales clause to which it was attached and could not, by implication, be extended to other independently listed purposes in Section 19(2). On that reading, manufacturers using purchased goods for manufacturing and processing remained entitled to input tax credit. The availability of appeal or revision did not bar writ jurisdiction where the challenge concerned the assessing authority's power to reverse credit on an erroneous statutory interpretation, so the writ petitions were entertained and the reversal orders were set aside. Case-Laws VAT and Sales Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339776