https://www.taxtmi.com/caselaws?id=421538 A proviso attached to a specific clause in a taxing statute operates only within that clause, so the 2013 proviso to section 19(2)(v) of the Tamil Nadu VAT Act applied to manufacturers making inter-State sales as well as traders. The clause was read broadly to include sale of manufactured goods in inter-State trade, and the proviso was treated as a restriction on input tax credit otherwise available under that head. The 2015 amendment omitting the proviso and substituting clause (v) was treated as curative and declaratory, restoring the prior position retrospectively from 11.11.2013, with refund claims subject to unjust enrichment and limitation. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 14 Nov 2022 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421538 A proviso attached to a specific clause in a taxing statute operates only within that clause, so the 2013 proviso to section 19(2)(v) of the Tamil Nadu VAT Act applied to manufacturers making inter-State sales as well as traders. The clause was read broadly to include sale of manufactured goods in inter-State trade, and the proviso was treated as a restriction on input tax credit otherwise available under that head. The 2015 amendment omitting the proviso and substituting clause (v) was treated as curative and declaratory, restoring the prior position retrospectively from 11.11.2013, with refund claims subject to unjust enrichment and limitation. Case-Laws VAT and Sales Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421538