https://www.taxtmi.com/caselaws?id=368921 Input tax credit under the Tamil Nadu VAT regime was treated as a statutory concession that the Legislature could condition and exclude on a rational basis. The restriction denying credit where inter-State sales fell under Section 8(2) of the Central Sales Tax Act and Form C was unavailable was upheld as generally valid because the classification between registered and unregistered dealer transactions was linked to preventing tax evasion and protecting revenue. However, for exclusive sales to other State Governments, the anti-evasion rationale did not apply; the provision was therefore read down so that such purchasers were treated as registered dealers for this limited purpose, subject to a certificate from the purchasing State Government. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 25 Aug 2023 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368921 Input tax credit under the Tamil Nadu VAT regime was treated as a statutory concession that the Legislature could condition and exclude on a rational basis. The restriction denying credit where inter-State sales fell under Section 8(2) of the Central Sales Tax Act and Form C was unavailable was upheld as generally valid because the classification between registered and unregistered dealer transactions was linked to preventing tax evasion and protecting revenue. However, for exclusive sales to other State Governments, the anti-evasion rationale did not apply; the provision was therefore read down so that such purchasers were treated as registered dealers for this limited purpose, subject to a certificate from the purchasing State Government. Case-Laws VAT and Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368921