2017 (11) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amilnadu Value Added Tax Act, 2006, that it would not apply to manufacturers, is the core challenge. Aspect to be considered by this Court is to whether proviso to Section 19(2) of the Tamilnadu Value Added Tax Act, 2006, applies both to the registered dealers and manufacturers. 2. We have heard, Mr.Vijay Narayan, learned Advocate General, who took us to the entire provisions and the reasoning gi....