TNVAT Act Section 19(11): 90-Day Limit for Input Tax Credit Claims Upheld, Not Arbitrary or Rights-Infringing.

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....Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later - Section 19(11) of TNVAT neither can be said to be arbitrary nor can be said to violate the right guaranteed to the dealer under Article 19(1) (g) of the Constitution....