https://www.taxtmi.com/caselaws?id=410212 An amendment substituting Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 was treated as a legislative correction of an anomaly, not a new policy choice. The court reasoned that extending input tax credit to transactions covered by Section 8(2) of the Central Sales Tax Act could not rationally be confined only to the date of substitution, because that would create unequal treatment between pre-amendment and post-amendment transactions of the same class and defeat the object of the change. The substitution was therefore intended to cure the defect and operate from the inception of the Act, making the credit available for earlier assessment periods. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 28 Jul 2021 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410212 An amendment substituting Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 was treated as a legislative correction of an anomaly, not a new policy choice. The court reasoned that extending input tax credit to transactions covered by Section 8(2) of the Central Sales Tax Act could not rationally be confined only to the date of substitution, because that would create unequal treatment between pre-amendment and post-amendment transactions of the same class and defeat the object of the change. The substitution was therefore intended to cure the defect and operate from the inception of the Act, making the credit available for earlier assessment periods. Case-Laws VAT and Sales Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410212