https://www.taxtmi.com/caselaws?id=368921 The Supreme Court upheld the validity of Section 19(5)(c) of the TNVAT Act and Rule 10(9)(a) of the Rules, except for sales exclusively to State Governments. It ruled that State Governments should be considered registered dealers for ITC purposes. The Court dismissed appeals with costs, except for sales to State Governments, allowing them to claim ITC with a State Government certificate. Additionally, the Court declined to quash the Revenue Notice, finding no violation of statutory or constitutional provisions. 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 The Supreme Court upheld the validity of Section 19(5)(c) of the TNVAT Act and Rule 10(9)(a) of the Rules, except for sales exclusively to State Governments. It ruled that State Governments should be considered registered dealers for ITC purposes. The Court dismissed appeals with costs, except for sales to State Governments, allowing them to claim ITC with a State Government certificate. Additionally, the Court declined to quash the Revenue Notice, finding no violation of statutory or constitutional provisions. Case-Laws VAT and Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368921