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2018 (2) TMI 199

Head Note:
Reversal of Input tax credit - TNVAT Act - Held that: - Honble Division Bench of this Court, in Sri Vinayaga Agencies v. Assistant Commissioner (CT), Vadapalani-1, Assessment Circle, Chennai and another [2013 (4) TMI 215 - MADRAS HIGH COURT], where it was held that All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules - the revision petitioner, has not made out a case for reversal - revision dismissed.


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