Input Tax Credit on Capital Goods - Section 19(3)(b) of the ...

Case Laws VAT and Sales Tax

July 23, 2018

Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in Section 19(11) of the TNVAT Act, which states that input tax has to be claimed before the end of the financial year or before 90 days from the date of purchase, whichever is later. - Claim not allowed.

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Input Tax Credit on Capital Goods - Section 19(3)(b) of the ...

Case Laws VAT and Sales Tax

July 23, 2018

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