2016 (12) TMI 371

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....r. S. Prabhakaran For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.S.Raveekumar, learned counsel appearing for Mr.S.Prabhakaran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. By consent, the writ petition is taken up for final disposal. 2. The petitioner, who is a registered dealer on the....

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....ation being received, the respondent issued a show cause notice to the petitioner stating that the commodities used for making moulds which are not exported ultimately, the petitioner is not entitled to refund claim and proposed that the claim cannot be entertained and also proposed to direct the petitioner to reverse the input tax credit availed to that extent. The petitioner was granted time to ....

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....ction and as to whether sub-section (2) of Section 18 of the TNVAT Act would be applicable to the petitioner's case. But purely proceeded on the basis that since moulds are not exported, the petitioner is not entitled to avail input tax credit. 3. In Sara Leathers vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai reported in (2010) 30 VST 581 (Mad), this Court considered the....