https://www.taxtmi.com/caselaws?id=413877 A dealer using tax-paid eligible inputs in manufacturing or processing was held entitled to full input tax credit under the Tamil Nadu Value Added Tax Act, 2006, and the proviso to Section 19(2)(v) read with Rule 10(9)(a) could not be invoked to deny that credit on identical facts. Applying the earlier binding decision, the Madras High Court held that the pre-revision notice proposing reversal of input tax credit was unsustainable. The writ petition succeeded and the impugned notice was quashed. en-us Tue, 31 Aug 2021 00:00:00 +0530 Tue, 22 Mar 2022 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413877 A dealer using tax-paid eligible inputs in manufacturing or processing was held entitled to full input tax credit under the Tamil Nadu Value Added Tax Act, 2006, and the proviso to Section 19(2)(v) read with Rule 10(9)(a) could not be invoked to deny that credit on identical facts. Applying the earlier binding decision, the Madras High Court held that the pre-revision notice proposing reversal of input tax credit was unsustainable. The writ petition succeeded and the impugned notice was quashed. Case-Laws VAT and Sales Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413877