https://www.taxtmi.com/caselaws?id=392667 A later review order under the Tamil Nadu VAT Act revised the tax treatment of recorded and pre-recorded audio and video CDs and DVDs to 5%, so the earlier demand based on 14.5% could not be sustained and was quashed. By contrast, denial of input tax credit for inter-state sales and non-production of C Forms was upheld, because the 2015 deletion of Section 19(5)(c) was not retrospective for the 2013-14 assessment year, and the brief assessment order did not justify interference. The writ petition therefore succeeded only in part, with relief confined to the tax-rate issue. en-us Thu, 30 Jan 2020 00:00:00 +0530 Wed, 26 Feb 2020 10:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392667 A later review order under the Tamil Nadu VAT Act revised the tax treatment of recorded and pre-recorded audio and video CDs and DVDs to 5%, so the earlier demand based on 14.5% could not be sustained and was quashed. By contrast, denial of input tax credit for inter-state sales and non-production of C Forms was upheld, because the 2015 deletion of Section 19(5)(c) was not retrospective for the 2013-14 assessment year, and the brief assessment order did not justify interference. The writ petition therefore succeeded only in part, with relief confined to the tax-rate issue. Case-Laws VAT and Sales Tax Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392667