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2017 (6) TMI 412 - HC - VAT and Sales TaxReversal of Income Tax Credit under Section 19 (2) (v) of the TNVAT Act - Rejection of application filed u/s 84 of the TNVAT Act - whether the petitioner's case will fall under the scope and ambit of the decision of this Court in the case of Everest Industries Limited -v- State of Tamil Nadu & another [2017 (3) TMI 279 - MADRAS HIGH COURT] - Held that: - The respondent should have only seen as to whether the case of the petitioner would fall within the scope and ambit of the decision made by this Court in the said case in order to grant the very same benefit to the petitioner also - the other reasoning given by the respondent that the said provisions had not been quashed by this Court also cannot be sustained, in view of the fact that in the above said decision, this Court has categorically found as to who are the persons entitled to the benefit under the said provision. The respondent has to re-consider the whole issue by applying the said decision to the facts and circumstances of the present case - appeal allowed by way of remand.
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