https://www.taxtmi.com/caselaws?id=368848 Input tax credit under the Tamil Nadu VAT Act is a statutory concession that must be claimed strictly within the conditions and time limit prescribed by the Act. Section 19(11) was held to operate in harmony with the charging and credit provisions, was not arbitrary or discriminatory, and therefore did not violate Articles 14 or 19(1)(g). The time limit was treated as mandatory, so non-compliance barred the claim, and the assessing authority had no power to extend the statutory period on equitable or discretionary grounds. en-us Fri, 12 Oct 2018 00:00:00 +0530 Mon, 21 Jul 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368848 Input tax credit under the Tamil Nadu VAT Act is a statutory concession that must be claimed strictly within the conditions and time limit prescribed by the Act. Section 19(11) was held to operate in harmony with the charging and credit provisions, was not arbitrary or discriminatory, and therefore did not violate Articles 14 or 19(1)(g). The time limit was treated as mandatory, so non-compliance barred the claim, and the assessing authority had no power to extend the statutory period on equitable or discretionary grounds. Case-Laws VAT / Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368848