https://www.taxtmi.com/caselaws?id=391674 The court upheld the demand for purchase tax under Section 12(1) of the TNVAT Act, 2006 on purchases of untaxed goods, allowing the petitioner to utilize the tax credit for future VAT liabilities. The court found that the petitioner's argument against the purchase tax was incorrect, emphasizing that the tax is applicable even if purchases are made from unregistered dealers or agriculturalists. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed. en-us Fri, 20 Dec 2019 00:00:00 +0530 Tue, 04 Feb 2020 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391674 The court upheld the demand for purchase tax under Section 12(1) of the TNVAT Act, 2006 on purchases of untaxed goods, allowing the petitioner to utilize the tax credit for future VAT liabilities. The court found that the petitioner's argument against the purchase tax was incorrect, emphasizing that the tax is applicable even if purchases are made from unregistered dealers or agriculturalists. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed. Case-Laws VAT and Sales Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391674