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Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the...

Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the input tax credit over and above the output tax of those credit was not within the legislative competence of the State Legislature under Entry 54 of the State List and utravires the Constitution and the Statute - Petition dismissed - HC .....

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