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2015 (8) TMI 348 - HC - VAT and Sales TaxReversal of input tax credit - Held that:- Court in the aforementioned Judgment viz., Sri Vinayaga Agencies vs. The Assistant Commissioner (CT) (2013 (4) TMI 215 - MADRAS HIGH COURT), has clearly and categorically held that the ITC claimed by the dealers cannot be reversed under Section 19(1) of TNVAT Act on the ground that the sellers have not paid the tax to the department, the writ petition is allowed and the impugned order is set aside - Decided in favour of assessee.
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