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2016 (6) TMI 1287 - HC - VAT and Sales TaxValidity of assessment order - reversal of input tax credit - whether the input tax credit availed by the petitioner could have been directed to be reversed on the grounds assigned by the respondent? - Held that: - the answer to the question should be 'negative', in the light of the decisions of this Court in the case of Althaf Shoes (P) Ltd. Versus Assistant Commissioner (CT) , Valluvarkottam Assessment Circle, Chennai-6 [2011 (10) TMI 567 - Madras High Court], where it was held that so long as the purchasing dealer has complied with the requirements as given under rule 10(2), the claim of the purchasing dealer cannot, by any length of reasoning, be denied by the Revenue. The mere fact that the Revenue had not made an assessment on the assessee's vendor, per se, cannot stand in the way of the assessing officer considering the claim of the assessee under section 19 of the Tamil Nadu Value Added Tax Act - petition allowed - decided in favor of petitioner.
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