Purchase Tax on Cotton Kappas Upheld; Credit Allowed u/s 12(2) of Tamil Nadu VAT Act 2006.

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Full Text of the Document

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....Levy of Purchase tax - Cotton Kappas - The demand for levy of purchase tax in the impugned order is upheld - The Petitioner may however proceed to avail credit of such Tax under the Provisions of Section 12 (2) of the TNVAT, 2006 and utilize the same....