TaxTMI 
TaxTMI 
2021 (2) TMI 1037
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....r Appellants: Mr.Md.Shaffiq Special Government Pleader For Respondent: Ms.Aparna Nandakumar JUDGMENT T.S. Sivagnanam, J We have heard Mr.Mohamed Shaffiq, learned Special Government Pleader appearing on behalf of the appellants and Ms.Aparna Nandakumar, learned counsel for the respondent. 2. This appeal, filed by the appellants, is directed against the common order passed by this Court in W.P....
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....016, only requires the registered dealer namely, the purchasing dealer to establish that the tax due on such purchase has been paid by him in the manner prescribes, this fact was duly proved by the purchasing dealer in the present case and the assessing authority himself has noted the said fact, therefore, there was no question of denying the input tax credit in the hands of the purchasing dealer ....
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....tity and registration of the selling dealer and the fact that he collected the tax from the purchasing dealer in question are duly proved on record and are not disputed. 9. In view of this legal position, we do not have any doubt that the learned Single Judge was perfectly justified in allowing the writ petition filed by the Assessee directing the respondent to allow the ITC in the hands of purc....