https://www.taxtmi.com/highlights?id=51995 Reversal of input tax credit - inputs utilised in the manufacture of internal combustion engine - clearance to SEZ unit - The restrictions in Section 19(5)(a) of the TNVAT Act, 2006, will apply only to such inputs which are bought and sold as such and not to inputs used in the manufacture of goods. 19(5)(b) is not relevant for the present case. - HC en-us Fri, 28 Feb 2020 08:18:56 +0530 Fri, 28 Feb 2020 08:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51995 Reversal of input tax credit - inputs utilised in the manufacture of internal combustion engine - clearance to SEZ unit - The restrictions in Section 19(5)(a) of the TNVAT Act, 2006, will apply only to such inputs which are bought and sold as such and not to inputs used in the manufacture of goods. 19(5)(b) is not relevant for the present case. - HC Highlights VAT and Sales Tax Fri, 28 Feb 2020 08:18:56 +0530 https://www.taxtmi.com/highlights?id=51995