https://www.taxtmi.com/caselaws?id=424582 The judgment by Honourable Dr. Justice Anita Sumanth allowed the Writ Petition challenging the assessment order dated 19.04.2022, which denied Input Tax Credit (ITC) under Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006. The court held that the amendment to Section 19(2)(v) was curative and declaratory, with retrospective effect, benefiting dealers in interstate sales. The impugned assessment order was set aside, affirming the petitioner's right to ITC for inputs used in manufacturing within the State, regardless of subsequent sales. The petitioner was granted relief, and the case was closed with no costs incurred. en-us Tue, 07 Jun 2022 00:00:00 +0530 Tue, 05 Jul 2022 08:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424582 The judgment by Honourable Dr. Justice Anita Sumanth allowed the Writ Petition challenging the assessment order dated 19.04.2022, which denied Input Tax Credit (ITC) under Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006. The court held that the amendment to Section 19(2)(v) was curative and declaratory, with retrospective effect, benefiting dealers in interstate sales. The impugned assessment order was set aside, affirming the petitioner's right to ITC for inputs used in manufacturing within the State, regardless of subsequent sales. The petitioner was granted relief, and the case was closed with no costs incurred. Case-Laws VAT and Sales Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424582