2020 (6) TMI 10

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....For the Respondents : Mr.A.NR.Jayaprathap Govt.Advocate (T) COMMON ORDER There is no need to clarify in the earlier order dated 26.02.2020. 2. By this common order, these writ petitions are being disposed. 3. This is the second round of the writ petitions filed by the petitioner. The petitioner has filed a batch of writ petitions in W.P.Nos.19595 to 19601 of 2015 dated 08.07.2015. This Court h....

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....m, Chepauk, Chennai and other, in W.P.No.3172 of 2014 dated 04.12.2019, it was been observed as under: 5.In my view, the expression "inputs destroyed at some intermediary stage of manufacture" in sub Clause (iii) of Section 19(9)(iii) of TNVAT Act, 2006 will not take within its fold those inputs "consumed" in the manufacture of final product. Only when inputs are "destroyed at some intermediary ....

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....are closed. 7. Therefore, there is no question to denying Input Tax credit availed on goods manufactured and traded by the petitioner unless they were contrary to other provisions of the order. Since the respondent also included the turnover purportedly purchased by the petitioner and sold while confirming the demand, I am of the view that the impugned orders. insofar as seek to demand tax on man....