2014 (8) TMI 22

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..... he writ petition is taken up for consideration, the learned counsel for the petitioner submitted that in similar circumstances, this Court, in the case of JINSASAN DISTRIBUTORS V. COMMERCIAL TAX OFFICER (CT), CHINTADRIPET ASSESSMENT CIRCLE, CHENNAI , reported in (2013) 59 VST 256 (Mad), allowed the identical prayer sought for by the petitioner therein. The operative portion of the said order reads .....

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..... sessment orders and the provisional assessment order, insofar as it seeks to deny the benefit of input-tax credit to the petitioners/ assessees only on the ground that the registration certificates of the selling dealers have been cancelled with retrospective effect are set aside. These writ petitions are allowed, as indicated above. No costs. Consequently, connected miscellaneous petitions are cl .....

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