9911796707
TMI Blog2015 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... leader (T) ORDER The present writ petitions have been directed against the impugned orders passed by the respondent in TIN : 33764322042/2011-2012 and 33764322042/2012-2013, dated 12.1.2015 as they are contrary to the scheme of the Act and also on the ground that the issue raised in the petition is covered by the decision of this Court in Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing particulars etc., in consonance with Section 19(10)(a) of Tamil Nadu Value Added Tax and Rule 10(2) of Tamil Nadu Value Added Rules, 2007 claiming Input Tax Credit as per Section 19(11) of the said Act, the respondent ought not to have directed the petitioner to furnish the proof for payment of tax by the petitioner's seller for the purpose of allowing input tax credit. In support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the registered dealer establishes that the tax due on such purchase has been paid by him in the manner prescribed. The pre-revision notices and the orders clearly state in paragraph 3 that the petitioner herein had paid the tax to the selling dealer. If that be the case, the petitioner's case squarely falls under the proviso to Section 19 (1) of the TNVAT Act. That is availed of only by foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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