Doubt in TNVAT

if a dealer cannot and is not supposed to collect tax cos of the fact that he falls under the exemption given under VAT (<10Lacs) turnover, he cannot claim the Input tax Credit (ITC means on purchases of Raw materials watever tax he pays he cannot claim tat).. The second point which u asked is totally diff to ITC.. Suppose while making a sale the dealer collects tax(VAT), watever amount he has collected he has to give it to the Govt immdeiately by filing a return.

I agree to the person who said. In mean while if you u r having any purchase form otherstate  (Register dealer) you can avail ITC if your turnover exceed Rs. 5 Lakhs.