Court Rules Location of Manufacturing Outside Tamil Nadu Doesn't Affect ITC Eligibility u/s 19(1) of TN VAT Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reversal of ITC on worn-out jewellery sent outside the state for manufacture and received back and sold within the State - TNVAT - mere fact that the manufacturing unit is located outside the State of Tamil Nadu cannot be the basis, for denial of ITC, under section 19(1) of the 2006 Act.....