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TMI Blog2021 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the category of dealers industries or manufacturers like the petitioners and therefore, they are entitled to get full credit of ITC. Therefore, such a reversal is not possible by applying the said proviso by deducting 3 percent. This Court feels that, all these impugned orders are liable to be interfered with, as that was passed only by making application applying the proviso to Section 19(2) (ii) (vi) of the TNVAT Act - Petition allowed. - W.P.(MD)Nos.21179 of 2014, 197, 215 & 832 of 2015 And M.P(MD)Nos.1 of 2014, 1,1,1,2 & 2 of 2015 - - - Dated:- 16-9-2021 - Hon'ble Mr.Justice R.Suresh Kumar For the Petitioner : Mr.R.D.Ganesan (in WP(MD)Nos.21179 of 2014 832 of 2015) Mr.A.Chandrasekaran (in WP(MD)No.197 of 2015) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Sales Tax Act, 1956, which in fact has been stated in Sub-Clause (v) of Section 19(2) of the TNVAT Act, the said proviso seems to have been applied in cases, which fall under category (ii), which are dealers / manufacturers, who use the purchase of goods as inputs in manufacturing or processing of goods in the State. 4. Therefore, by making such application of the said proviso in Sub-Clause (ii) category, the ITC claimed and availed by dealers/manufacturers has also been reversed. In the result, consequential orders of assessments have been made and those assessment orders have been put under challenge in these writ petitions by the respective writ petitioners / dealers / manufacturers, on the ground, by making a wrong applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso should be made applicable only to Section 19(2)(v), should not be made applicable to other Sub-Clauses especially under Sub-Clause (ii) referred to above, in which dealers industries are to be categorized. Hence, the needful may be done by passing appropriate orders, he contended. 8. I have considered the said submissions made by the learned counsel for the parties and have perused the materials placed before this Court. 9. Infact, I had an occasion to consider a similar issue in a writ petition in W.P.(MD)No.10624 of 2012 in the case of Tvl.Jupiter Industries vs. State of Tamil Nadu , where I have passed an order on 31.08.2021, exactly on a similar situation. To have a quick reference of the said order, the following po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to full credit of the tax paid on the inputs without being fatal by the proviso of Section 19(2)(v) of the TNVAT Act, 2006. 6. Accepting the said contention, the learned Judge has allowed those writ petitions in the said decision stating that, the said provisions would not apply to the said petitioner's and therefore, in this context, since it is the case of the petitioner that the same logic and the principle would apply to the facts of the present case also, and accordingly, the learned counsel claimed that the said benefit given in Everest Industries Limited case shall also be extended to the petitioner. 7 .In view of the said decision, which can be followed in the present case also, in view of the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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