Section 19(11) of TNVAT was a valid piece of legislation, cannot be struck down as being either...

Section 19(11) of TNVAT was a valid piece of legislation, cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of the Constitution of India – The Legislature consciously enacted Section 19(11) of TN VAT Act with avowed object of incorporating the time frame for availing Input Tax Credit before the end of financial year or ninety days from the date of purchase whichever is later - HC .....

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