https://www.taxtmi.com/caselaws?id=425764 A curative and declaratory amendment to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 was treated as operating retrospectively from 11.11.2013, restoring the original position on Input Tax Credit. On that basis, a manufacturer's entitlement to claim Input Tax Credit on inputs used in manufacture or processing within the State was treated as an accrued right, not defeated by the later interstate or intrastate sale of the finished goods. The assessment denying credit was therefore set aside and relief was granted. en-us Fri, 10 Jun 2022 00:00:00 +0530 Mon, 01 Aug 2022 09:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425764 A curative and declaratory amendment to Section 19(2)(v) of the Tamil Nadu Value Added Tax Act, 2006 was treated as operating retrospectively from 11.11.2013, restoring the original position on Input Tax Credit. On that basis, a manufacturer's entitlement to claim Input Tax Credit on inputs used in manufacture or processing within the State was treated as an accrued right, not defeated by the later interstate or intrastate sale of the finished goods. The assessment denying credit was therefore set aside and relief was granted. Case-Laws VAT and Sales Tax Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425764