2017 (9) TMI 284

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....o as TNVAT Act) and Central Sales Tax Act, 1956 is before this Court, seeking for issuance of a Writ of Mandamus, to direct the respondent to consider the their representation dated 25.07.2017, and to refund the amount of input tax credit (ITC) reversed by the petitioner, under proviso to Section 19 (2) of TNVAT Act, 2006 by applying the decision of this Court, in the case of (M/s. Everest Industries Ltd., Vs. State of Tamil Nadu, rep. by Secretary and another) in W.P.No.7969, 10585 of 2014, etc., (batch) dated 06.02.2017. 3. In the decision referred to supra, a batch of cases was heard by the Court, involving interpretation of proviso to Section 19 (2) (ii) of TNVAT Act. The Court, after elaborately considering the submissions made on b....

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....m the ITC, with a caveat in so far as clause (v) is concerned. The caveat being, the limitation, which is encapsulated in the proviso to Section 19(2) of the 2006 Act. Therefore, the limitation provided in the proviso would apply only vis-a-vis the purpose specified in clause (v) and not qua other purposes set out in clause (i) to (iv) and (vi) of Section 19(2) of the 2006 Act. 20.4 If, that be the conclusion, then, surely, none of the impugned orders can sustain. The fact that, the proviso, on account of erroneous interpretation by the Revenue, was causing difficulties for the manufacturers, is exemplified by the Statement of Objects and Reasons which was set forth, at the time of introduction of Act 5 of 2015. 21. A perusal of the r....

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....the papers relating to the Appeals have been returned by the Registry for certain compliances). 6. In view of the submission of the learned Additional Government Pleader for the respondent, it appears that the State is in the process of preferring Appeals by re-presenting the Appeal papers and the Appeals are yet to be numbered. The settled legal position being that, mere pendency of the Appeal without interim order will not amount to the grant of stay of the order passed by the Lower Court or Lower Forum. In the instant case, it appears that the Appeals filed by the State are yet to be numbered. Therefore, this Court is inclined to issue appropriate direction in this Writ Petition, however, leaving it open to the respondent to pursue th....