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2022 (9) TMI 122 - HC - VAT and Sales TaxReversal of input tax credit (ITC) - period 2014-15 - Section 19(2)(v) of TNVAT Act, 2006 - HELD THAT:- Issue decided in favour of the assessee by a recent decision of a Division Bench of this Court in the case of THE STATE OF TAMIL NADU REPRESENTED BY ITS SECRETARY COMMERCIAL TAXES DEPARTMENT, THE DEPUTY COMMISSIONER (CT) (FAC) VERSUS M/S. EVEREST INDUSTRIES LIMITED [2022 (4) TMI 1204 - MADRAS HIGH COURT] where it was held that The position as regards section19(2)(ii) and the proviso inserted vide Act 28 of 2013 and its subsequent omission vide Amendment Act 5 of 2015 and the claim of refund, shall be examined - To that extent, the appeals filed by the State are partly allowed. Petition allowed.
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