https://www.taxtmi.com/caselaws?id=394234 Under the pre-amendment proviso to Section 19(1) of the Tamil Nadu VAT Act, a purchasing dealer could claim input tax credit if the tax on the purchase was paid in the prescribed manner. On the admitted facts, the purchaser had paid tax to the selling dealer, and that payment was recorded by the assessing authority. The seller's failure to remit the collected tax to the State did not, by itself, justify reversal of credit under Section 19(16). The proper remedy lay in recovery against the selling dealer, not denial of credit to the purchaser. en-us Wed, 04 Mar 2020 00:00:00 +0530 Sat, 27 Feb 2021 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394234 Under the pre-amendment proviso to Section 19(1) of the Tamil Nadu VAT Act, a purchasing dealer could claim input tax credit if the tax on the purchase was paid in the prescribed manner. On the admitted facts, the purchaser had paid tax to the selling dealer, and that payment was recorded by the assessing authority. The seller's failure to remit the collected tax to the State did not, by itself, justify reversal of credit under Section 19(16). The proper remedy lay in recovery against the selling dealer, not denial of credit to the purchaser. Case-Laws VAT and Sales Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394234