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2023 (4) TMI 596 - HC - VAT and Sales TaxDisallowance of ITC - It is alleged that no documentary evidence has been produced as required in terms of Rule 10(6)(b) of the Tamil Nadu Value Added Tax Rules, 2007 - HELD THAT:- The entirety of the reply has been extracted in the assessment order. However, while confirming the disallowance of ITC, the officer merely refers to Section 19(13) of the Act and nothing else and does not address the contentions put forth by the petitioner in the reply. There are no justification for the reversal of ITC, finding the impugned order cryptic and arbitrary. The reversal of ITC & penalty are set aside. Petition allowed.
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