TMI Blog2015 (4) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot deny the benefit of input-tax credit to the petitioner - writ petition allowed - decided in favor of petitioner. - W.P. Nos. 11404 to 11407 of 2015 and M.P.Nos. 1 of 2015 - - - Dated:- 20-4-2015 - MR. T. RAJA J. For Petitioner: Mr. P. Rajkumar For Respondents: Mr. S. Kanmani Annamalai, AGP(T) COMMON ORDER The writ petitions are directed against the impugned assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The fact that the petitioners herein/assessees under the TNVAT Act have purchased goods from registered dealers on paying the input tax is not in dispute. the fact that they have availed of input-tax credit in terms of section 19(1) of the TNVAT Act, 2006 is also not in dispute and in all these cases the assessment orders have been passed based on documents furnished. The cause of action for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n almost identical issue was considered by the Supreme Court in State of Maharashtra v. Suresh Trading Company (1998) 109 STC 439 (SC). ... The Supreme Court, while dismissing the appeals filed by the Revenue, held as follows:(page 441 in 109 STC): ..... In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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