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2016 (12) TMI 371

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..... T], this Court considered the scope of Section 18 of the TNVAT Act with particular reference of Section 18(2) of the TNVAT Act and pointed that Section 18(2) of the TNVAT Act is emphatic in its wording, the dealer referred to therein to claim a refund is one who had paid the tax on purchase of those goods that are exported and such consumed goods used in the manufacture of other goods which are ex .....

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..... for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. By consent, the writ petition is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the first respondent is engaged in the manufacture of alloy steel castings. In this writ petition, the petitioner challenges an order passed by the respondent .....

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..... , the petitioner is not entitled to refund claim and proposed that the claim cannot be entertained and also proposed to direct the petitioner to reverse the input tax credit availed to that extent. The petitioner was granted time to file their objections. The petitioner vide their letter dated 28.08.2015 submitted their objections and among other things, contended that the said commodities were us .....

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..... oulds are not exported, the petitioner is not entitled to avail input tax credit. 3. In Sara Leathers vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai reported in (2010) 30 VST 581 (Mad), this Court considered the scope of Section 18 of the TNVAT Act with particular reference of Section 18(2) of the TNVAT Act and pointed that Section 18(2) of the TNVAT Act is emphatic in its wo .....

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..... consideration, who shall afford an opportunity of personal hearing to the petitioner and re-consider the matter in the manner indicated in this order. Before re-consideration, the first respondent is directed to cause an inspection of the petitioner's factory after issuance of advance notice to the petitioner so as to acquaint himself with regard to the manufacturing process of the petitioner .....

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