Sec 19(5)(c) of the TN VAT Act not Discriminatory: Supreme Court [Read Judgment]

TN - VAT Act - Supreme Court

A two-judge bench of the Supreme Court last week upheld the constitutionality of section 19(5)(c) of the Tamilnadu Value Added Tax Act and Rule 10(9)(a) of the VAT Rules. The appellant was aggrieved by the order of the department proposing to deny the ITC credit availed against the transactions for which Form C were not…

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