https://www.taxtmi.com/caselaws?id=296794 The Madras HC noted that the certificate under Rule 6(3)(b) of the Tamil Nadu VAT Rules is not the exclusive mode of proving entitlement to concessional treatment under Section 3(2) of the Tamil Nadu VAT Act, 2006; the assessee may rely on other contemporaneous documents and evidence, and the matter was remanded for fresh consideration on that point. It also held that input tax credit cannot be curtailed merely because the Revenue says tax ought to have been paid at a lower rate when the tax actually remitted is undisputed, and the restriction of credit on that basis was not sustainable. en-us Wed, 18 Sep 2019 00:00:00 +0530 Tue, 21 Sep 2021 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296794 The Madras HC noted that the certificate under Rule 6(3)(b) of the Tamil Nadu VAT Rules is not the exclusive mode of proving entitlement to concessional treatment under Section 3(2) of the Tamil Nadu VAT Act, 2006; the assessee may rely on other contemporaneous documents and evidence, and the matter was remanded for fresh consideration on that point. It also held that input tax credit cannot be curtailed merely because the Revenue says tax ought to have been paid at a lower rate when the tax actually remitted is undisputed, and the restriction of credit on that basis was not sustainable. Case-Laws VAT and Sales Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296794