TNVAT ITC on Vehicles

Dear Raja 

ITC on vehicle can not be adjusted against Granite business. I reproduce the section below:-

(7) No registered dealer shall be entitled to input tax credit in respect of-

(a) goods purchased and accounted for in business but utilised for the purpose of providing

facility to the proprietor or partner or director including employees and in any residential

accommodation; or

(b) purchase of all automobiles including commercial vehicles, two wheelers and three

wheelers and spare parts for repair and maintenance thereof, unless the registered dealer is in the

business of dealing in such automobiles or spare parts; or

Mr. Kanagaraj

Thanks for your comments,

I have asked for quarry operations, in Karnataka & jarkand vatact any vehicles used in mining process vat on the vehicles can be availd.

Kindly clarify is there an sections/act/crcular available in TNVAt act/Rules