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VAT - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Whether amendment by inserting Section 19(20) to Tamil Nadu ...


Tamil Nadu VAT Amendment Upheld: High Court Dismisses Challenge to Section 19(20) on Input Tax Credit Reversal.

August 22, 2013

Case Laws     VAT and Sales Tax     HC

Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the input tax credit over and above the output tax of those credit was not within the legislative competence of the State Legislature under Entry 54 of the State List and utravires the Constitution and the Statute - Petition dismissed - HC

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