https://www.taxtmi.com/caselaws?id=357937 A constitutional challenge to sections 10(3)(a) and 10(3)(b) of the Tripura Value Added Tax Act, 2004 was not barred by res judicata or constructive res judicata because the earlier proceedings had addressed input tax credit interpretation, not the vires of the provisions. On merits, denial of input tax credit for inter-State sales, while allowing it for stock transfer and export transactions, was held to create an unreasonable classification lacking rational nexus with the legislative object. The provision was read down to extend the credit to inter-State sales, and the assessment order and demand notice were set aside. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 02 Apr 2018 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357937 A constitutional challenge to sections 10(3)(a) and 10(3)(b) of the Tripura Value Added Tax Act, 2004 was not barred by res judicata or constructive res judicata because the earlier proceedings had addressed input tax credit interpretation, not the vires of the provisions. On merits, denial of input tax credit for inter-State sales, while allowing it for stock transfer and export transactions, was held to create an unreasonable classification lacking rational nexus with the legislative object. The provision was read down to extend the credit to inter-State sales, and the assessment order and demand notice were set aside. Case-Laws VAT and Sales Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357937