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TMI Blog2017 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner (CT) (FAC) [2017 (3) TMI 279 - MADRAS HIGH COURT] apply, where it was held that the limitation provided in the proviso would apply only vis-a-vis the purpose specified in clause (v) and not qua other purposes set out in clause (i) to (iv) and (vi) of Section 19(2) of the 2006 Act. Writ Petitions are disposed of, by directing the respondent to consider the petitioner's petitions/letters/representations, dated 30.03.2017, taking note of the decision of the Court in M/s. Everest Industries Ltd.'s case - petition allowed by way of remand. - W.P.Nos.18975 and 18976 of 2017 - - - Dated:- 17-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.B.Raveendran For the Respondent : Mr.K.Venkatesh ORDER Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-State trade or commerce falling under sub-section (1) of Section 8 of the CST Act. The petitioner's case is that the said amendment does not touch upon the right or permissibility to avail input tax credit vested with the petitioner who use tax suffered goods as inputs in the manufacturing process or in the processing of goods in the State and such restriction with regard to quantum of input tax credit is only with regard to the goods purchased within the State from a registered dealer and sold in the course of inter-State trade or commerce against Form-C declarations. In this connection, the learned counsel for the petitioner seeks to rely upon the decision of this Court in the case of Everest Industries Limited v. State of Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mil Nadu and another (supra). The issue involved in the said case pertain to interpretation of the proviso to Section 19(2)(v) of the TNVAT Act. The Court, after elaborately hearing the arguments on either side, held that a plain reading of the provisions of sub-sections (1) and (2) of Section 19 of the TNVAT Act would show that, as long as specified goods, which suffer tax are used for any of the purposes set out in clauses (i) to (vi) of sub-section (2) of Section 19, the dealer should be able to claim the input tax credit, with a caveat in so far as clause (v) is concerned encapsulated in the proviso to Section 19(2) of the TNVAT Act, and therefore, the limitation provided in the proviso would apply only vis-a-vis the purpose specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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