Tamil Nadu Value Added Tax Act, 2006 Archives

Supreme Court Upholds Time Limit for Input Tax Credit Claims Under Tamil Nadu VAT Act

Supreme Court Upholds Section 19(11) of Tamil Nadu VAT Act: Input Tax Credit Claims (2018) Date of the Judgment: October 12, 2018 Citation: (2018) INSC 967 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can a registered dealer claim Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006, even if the claim […]

Supreme Court clarifies Input Tax Credit eligibility under Tamil Nadu VAT Act for Inter-State sales: TVS Motor Company Ltd. vs. The State of Tamil Nadu (2018) INSC 901 (12 October 2018)

October 12, 2018 / A.K. Sikri, Ashok Bhushan, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 8, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 19(1)(g), Constitutional Law with Article 301, Judges, Tamil Nadu Value Added Tax Act, 2006, Tamil Nadu Value Added Tax Act, 2006 with Section 19, Tamil Nadu Value Added Tax Act, 2006 with Section 38, Tamil Nadu Value Added Tax Rules, 2007

TVS Motor Company Ltd. vs. The State of Tamil Nadu: Supreme Court on Input Tax Credit LEGAL ISSUE: Whether Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 are unconstitutional and violate the Central Sales Tax Act. CASE TYPE: Tax Law

Supreme Court clarifies Input Tax Credit eligibility under Tamil Nadu VAT Act for Inter-State sales: TVS Motor Company Ltd. vs. The State of Tamil Nadu (2018) INSC 901 (12 October 2018) Read Post »