https://www.taxtmi.com/caselaws?id=771088 An assessee engaged only in job work for a principal concern, manufacturing refractory products from materials supplied by that concern, was not entitled to input tax credit on capital goods under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the statutory conditions in Section 19(2)(iv) as unmet because the capital goods were not used in the manner required for the assessee's own taxable activity, and the burden of proving entitlement under Section 17 remained on the dealer. Reliance on Rule 10(4)(e) of the Tamil Nadu Value Added Tax Rules, 2007 failed because that provision applied only after the relevant assessment period. en-us Mon, 12 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771088 An assessee engaged only in job work for a principal concern, manufacturing refractory products from materials supplied by that concern, was not entitled to input tax credit on capital goods under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the statutory conditions in Section 19(2)(iv) as unmet because the capital goods were not used in the manner required for the assessee's own taxable activity, and the burden of proving entitlement under Section 17 remained on the dealer. Reliance on Rule 10(4)(e) of the Tamil Nadu Value Added Tax Rules, 2007 failed because that provision applied only after the relevant assessment period. Case-Laws VAT / Sales Tax Mon, 12 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771088