Amendment in the TN VAT Act for rectification of an anomaly given retrospective effect
Last updated: 28 July 2021
Court :
Madras High Court
Brief :
In M/s. Nezone Tubes Limited v. The Assistant Commissioner (CT) [W.P. No. 4176 of 2014 and M.P. No. 2 of 2014 decided on July 14, 2021] M/s. Nezone Tubes Limited ('the Petitioner') filed a writ petition on the issue that whether the benefit of Input Tax Credit ('ITC') is to be extended in respect of the transactions occurred prior to the issue of amendment in the Tamil Nadu VAT Act, 2006 (5 of 2015).
Citation :
W.P. No. 4176 of 2014 and M.P. No. 2 of 2014 decided on July 14, 2021
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Bimal Jain
Published in GST
Views : 147
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