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VAT - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

The contention of the petitioner that for the purpose of ...

Case Laws     VAT and Sales Tax

February 17, 2020

The contention of the petitioner that for the purpose of pre-deposit under Section 51 of the TNVAT Act, 2006 an assessee can utilise the excess Input Tax Credit provided accepted, the aforesaid Input Tax Credit itself is not the subject matter of the dispute or where any notice has been issued to deny such tax credit - To deny such right would amount to improper denial of right of appeal to an assessee

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