https://www.taxtmi.com/caselaws?id=348222 The earlier interpretation of Section 19 of the Tamil Nadu Value Added Tax Act, 2006 was held to govern the refund claim, because the proviso to Section 19(2) was applied only to clause (v) and not to the other clauses in sub-section (2). Denial of relief merely because the petitioner was not a party to the earlier decision was found erroneous, as the ratio of that ruling was applicable to the present matter. The refund rejection was set aside, and the matter was remanded for fresh consideration on merits in light of the earlier ruling. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 24 Aug 2018 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348222 The earlier interpretation of Section 19 of the Tamil Nadu Value Added Tax Act, 2006 was held to govern the refund claim, because the proviso to Section 19(2) was applied only to clause (v) and not to the other clauses in sub-section (2). Denial of relief merely because the petitioner was not a party to the earlier decision was found erroneous, as the ratio of that ruling was applicable to the present matter. The refund rejection was set aside, and the matter was remanded for fresh consideration on merits in light of the earlier ruling. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348222