Court Orders Refund of Pre-Deposit for Input Tax Credit in Tamil Nadu VAT Case; Freight Charges Excluded from Taxable Value.

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....The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for the Assessment Years 2015-2016 under the Tamil Nadu Value Added Tax regime cannot be denied refund invoking a circular, as the substantial questions of law have been answered in favor of the petitioner. The Commercial Tax Department cannot deny refund after accepting pre-deposit through debit in VAT Returns and considering Revision Orders. u/s 142(6)(a) and (b) of the Tamil Nadu Goods and Service.........