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2021 (7) TMI 25 - HC - VAT and Sales TaxInput tax credit - transactions occurred prior to the issue of amendment in the Tamil Nadu Act - petitioners mainly contended that the amendment was effected by way of rectification of an anomaly and therefore, cannot be construed as a new policy - HELD THAT:- The issue involved in these Writ Petitions were already dealt with elaborately by the Madurai Bench of the Madras High Court 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]. Further, the respondent department has also not preferred any further appeal challenging the said judgment and therefore, the judgment became final and the said benefit is to be extended to all these petitioners - It was held in the said case 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 - decided in favor of petitioner.
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