https://www.taxtmi.com/caselaws?id=391674 Section 12(1) of the Tamil Nadu VAT Act, 2006 was treated as an exception to the charging provision under Section 3, and purchase tax was held payable on cotton kappas purchased from agriculturalists and unregistered dealers. The Court further noted that Section 12(2) permits the resulting tax to be taken as input tax credit and utilised in the manner allowed by law. The assessee's contention that no purchase tax was leviable was rejected, and the challenge to the levy failed. 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 Section 12(1) of the Tamil Nadu VAT Act, 2006 was treated as an exception to the charging provision under Section 3, and purchase tax was held payable on cotton kappas purchased from agriculturalists and unregistered dealers. The Court further noted that Section 12(2) permits the resulting tax to be taken as input tax credit and utilised in the manner allowed by law. The assessee's contention that no purchase tax was leviable was rejected, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391674