2018 (2) TMI 990

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....5.2016 and 11.07.2016 respectively. 2. M/s. Blessed Stars Clean Rooms represented by its Proprietor, has filed W.P.No.33186 of 2016, for a writ of certiorari, to quash the assessment made in CST No.1135594/2014-15 dated 11.07.2016. 3. Before the writ Court, contentions have been made that reversal of ITC under Section 19(5)(c) is applicable, only when C Forms are not filed, whereas, the entire turnover is covered by C Forms and hence Section 19(5)(c) is not applicable. Further reversal of ITC under Section 19(2)(v) is patently erroneous, since the said section contemplates granting of ITC and not reversal of ITC. According to the respondents, whether a Trader or manufacture, both are eligible to get ITC under Section 19(2) of the TNVA....

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....16 dated 22.09.2016 at paragraph Nos.3 to 5 ordered, as hereunder. "3. It is seen that pre-revisional notice was issued on 06.07.2015 and the only proposal in the notice was with regard to the inter-state sales against "C" forms and "C" forms having not been availed, the respondent proposed to revise the turnover and tax the transactions. This was followed by another pre-revisional notice dated 15.09.2015, where also, there was only such proposal with regard to the non-production of "C" Forms. This issue was common to all the Assessment Years. The petitioner, on receipt of the notice, produced "C" Forms and the respondent while considering the explanation offered by the petitioner and the "C" Forms, verified the same and found it t....

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....abels and other materials for packing of goods in the State; or (iv) use as capital goods in the manufacture of taxable goods. (v) sale in the course of inter-State trade or commerce falling under sub-section (1) of section 8 of the Central Sales Tax Act, 1956. 10. Section 19(5)(a) and (c) of the Tamilnadu Value Added Tax Act, 2006, reads thus: "19 (5) (a) No input tax credit shall be allowed in respect of sale of goods exempted under section 15 (b) ....... (c) No input tax credit shall be allowed on the purchase of goods sold as such or used in the manufacture of other goods and sold in the course of inter-State trade or commerce falling under sub-section (2) of section 8 of the Central Sales....