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2021 (7) TMI 1054 - HC - VAT and Sales TaxInput tax credit - benefit of credit to be extended in respect of the transactions occurred prior to the issue of amendment in the Tamil Nadu Act 5 of 2015 - HELD THAT:- The issue decided in TVL. BHARATH TRADERS VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER, SOUTH AVANI MOOLA STREET CIRCLE, MADURAI [2019 (8) TMI 1699 - MADRAS HIGH COURT] where it was held that Since the substitution in the present case only seeks to set right an anomaly it necessarily has to be effective from the date of inception of the Act itself, retrospectively. Petition allowed.
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