https://www.taxtmi.com/caselaws?id=391852 Purchase tax liability under Section 12(1) of the Tamil Nadu Value Added Tax Act, 2006 is treated as a distinct charge from tax payable under Section 3, and the input tax credit mechanism under Sections 12(2) and 19 operates only as a facilitation measure to reduce cascading. The adjustment language in Section 3(3) applies to tax under Section 3(2) and does not extend to purchase tax under Section 12(1). On that construction, purchase tax must be paid in cash before any credit can be availed, and a contrary departmental clarification was not accepted as binding. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391852 Purchase tax liability under Section 12(1) of the Tamil Nadu Value Added Tax Act, 2006 is treated as a distinct charge from tax payable under Section 3, and the input tax credit mechanism under Sections 12(2) and 19 operates only as a facilitation measure to reduce cascading. The adjustment language in Section 3(3) applies to tax under Section 3(2) and does not extend to purchase tax under Section 12(1). On that construction, purchase tax must be paid in cash before any credit can be availed, and a contrary departmental clarification was not accepted as binding. Case-Laws VAT and Sales Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391852