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2016 (12) TMI 371 - MADRAS HIGH COURTRejection of Refund of the ITC u/s 18 of the TNVAT Act, 2006 - making moulds for the manufacture of valves - Held that: - In Sara Leathers vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai [2009 (10) TMI 848 - MADRAS HIGH COURT], this Court considered the scope of Section 18 of the TNVAT Act with particular reference of Section 18(2) of the TNVAT Act and pointed that Section 18(2) of the TNVAT Act is emphatic in its wording, the dealer referred to therein to claim a refund is one who had paid the tax on purchase of those goods that are exported and such consumed goods used in the manufacture of other goods which are exported and are specified under sub-section (1) and in the said case, the petitioner was held to be entitled to the total refund. Thus, the respondent should consider the petitioner's case based on the stand taken by them that the raw materials purchased by them are used in the manufacture of other goods that are exported as specified in sub-section (1) of Section 18. This aspect having not been considered, the matter requires re-consideration. Appeal allowed by way of remand.
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