https://www.taxtmi.com/caselaws?id=364047 Input tax credit on capital goods under the Tamil Nadu Value Added Tax Act, 2006 remains subject to the outer time limit in Section 19(11), which applies to claims for credit on any taxable purchase and does not carve out a separate regime for capital goods. Section 19(3) and Rule 10(4) govern entitlement, intimation of commercial production, and staged availment of credit, but they do not override the statutory limitation period. The Court also noted that failure to comply with the Rule 10(4)(a) intimation requirement independently weakened the claim. The challenge to disallowance of credit was rejected. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sat, 29 Dec 2018 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364047 Input tax credit on capital goods under the Tamil Nadu Value Added Tax Act, 2006 remains subject to the outer time limit in Section 19(11), which applies to claims for credit on any taxable purchase and does not carve out a separate regime for capital goods. Section 19(3) and Rule 10(4) govern entitlement, intimation of commercial production, and staged availment of credit, but they do not override the statutory limitation period. The Court also noted that failure to comply with the Rule 10(4)(a) intimation requirement independently weakened the claim. The challenge to disallowance of credit was rejected. Case-Laws VAT and Sales Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364047