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Interpretation of statute - proviso to Section 19(2)(v) of the TNVAT Act, 2006 - reversal of input tax credit (ITC) - the proviso, on account of erroneous interpretation by the Revenue, was causing difficulties for the manufacturers, is exemplified by the Statement of Objects and Reasons which was set forth, at the time of introduction of Act 5 of 2015 - HC

VAT and Sales Tax - Interpretation of statute - proviso to Section 19(2)(v) of the TNVAT Act, 2006 - reversal of input t .....

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