https://www.taxtmi.com/caselaws?id=391960 Transitional input tax credit under Section 88(6)(a) of the Tamil Nadu Value Added Tax Act, 2006 was confined to sales tax paid under the earlier regime on goods held in stock, subject to the prescribed conditions. A purchaser could not claim credit for an alleged entry tax burden said to have been borne on closing stock of motor vehicles, because any such tax element, if present, would have been dealt with at the dealer level under the earlier sales tax structure. Even on an outside-State import scenario, entry tax would fall under the entry tax law, not Section 88(6)(a). Credit was therefore rightly denied. en-us Tue, 21 Jan 2020 00:00:00 +0530 Tue, 11 Feb 2020 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391960 Transitional input tax credit under Section 88(6)(a) of the Tamil Nadu Value Added Tax Act, 2006 was confined to sales tax paid under the earlier regime on goods held in stock, subject to the prescribed conditions. A purchaser could not claim credit for an alleged entry tax burden said to have been borne on closing stock of motor vehicles, because any such tax element, if present, would have been dealt with at the dealer level under the earlier sales tax structure. Even on an outside-State import scenario, entry tax would fall under the entry tax law, not Section 88(6)(a). Credit was therefore rightly denied. Case-Laws VAT and Sales Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391960