https://www.taxtmi.com/caselaws?id=349030 Denial of input tax credit on bullion and worn-out jewellery bought within Tamil Nadu, sent outside the State for job work, and returned for sale within the State was found to create hostile discrimination under Article 301 read with Article 304(a). The provision was applied in a manner that imposed a heavier tax burden on goods converted outside the State than on similar goods processed within the State, even though the raw materials had suffered tax and the finished jewellery re-entered Tamil Nadu for local sale. Section 19(4) did not justify the restriction, because temporary out-of-State movement of goods did not by itself warrant reversal of credit. Section 19(2)(ii) was invalid to that extent, and relief was granted. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 31 Aug 2018 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349030 Denial of input tax credit on bullion and worn-out jewellery bought within Tamil Nadu, sent outside the State for job work, and returned for sale within the State was found to create hostile discrimination under Article 301 read with Article 304(a). The provision was applied in a manner that imposed a heavier tax burden on goods converted outside the State than on similar goods processed within the State, even though the raw materials had suffered tax and the finished jewellery re-entered Tamil Nadu for local sale. Section 19(4) did not justify the restriction, because temporary out-of-State movement of goods did not by itself warrant reversal of credit. Section 19(2)(ii) was invalid to that extent, and relief was granted. Case-Laws VAT and Sales Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349030