Refund of ITC - Export Sales - case of Revenue is that the ...

Case Laws VAT and Sales Tax

May 11, 2021

Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documents and evidences. - HC

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Refund of ITC - Export Sales - case of Revenue is that the ...

Case Laws VAT and Sales Tax

May 11, 2021

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