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TMI Blog2018 (2) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... . Srinivas JUDGMENT ( Judgment of the Court was made by S. Manikumar, J. ) M/s.Blessed Stars, represented by its Proprietor, has filed W.P.Nos.33184 and 33185 of 2016, for a writ of certiorari, to quash the assessment made in CST:Nos.1135594/2013-2014 and 1135594/2014-15 dated 26.05.2016 and 11.07.2016 respectively. 2. M/s. Blessed Stars Clean Rooms represented by its Proprietor, has filed W.P.No.33186 of 2016, for a writ of certiorari, to quash the assessment made in CST No.1135594/2014-15 dated 11.07.2016. 3. Before the writ Court, contentions have been made that reversal of ITC under Section 19(5)(c) is applicable, only when C Forms are not filed, whereas, the entire turnover is covered by C Forms and hence Section 19(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy is not effective. 7. Before the writ Court, appellant has not filed any counter affidavit. However, after hearing the learned counsel for the writ petitioner / respondents herein, and the learned Government Advocate (Taxes), writ Court, by common order in W.P.Nos.33184 to 33186 of 2016 dated 22.09.2016 at paragraph Nos.3 to 5 ordered, as hereunder. 3. It is seen that pre-revisional notice was issued on 06.07.2015 and the only proposal in the notice was with regard to the inter-state sales against C forms and C forms having not been availed, the respondent proposed to revise the turnover and tax the transactions. This was followed by another pre-revisional notice dated 15.09.2015, where also, there was only such proposal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the purchase of goods made within the State from a registered dealer and which are for the purpose of (i) re-sale by him within the State; or (ii) use as input in manufacturing or processing of goods in the State; or (iii) use as containers, labels and other materials for packing of goods in the State; or (iv) use as capital goods in the manufacture of taxable goods. (v) sale in the course of inter-State trade or commerce falling under sub-section (1) of section 8 of the Central Sales Tax Act, 1956. 10. Section 19(5)(a) and (c) of the Tamilnadu Value Added Tax Act, 2006, reads thus: 19 (5) (a) No input tax credit shall be allowed in respect of sale of goods exempted under section 15 (b) ...... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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