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THE STATE OF TAMILNADU Versus M/s. EVEREST INDUSTRIES LTD.

2017 (11) TMI 744 - MADRAS HIGH COURT

Interpretation of Statute - Section 19(2) of the Tamilnadu Value Added Tax Act, 2006 - whether proviso to Section 19(2) of the Tamilnadu Value Added Tax Act, 2006, applies both to the registered dealers and manufacturers? - Held that: - if the reques .....

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017 - S.MANIKUMAR, J. AND R .SURESH KUMAR , J. (Order of the Court was made by S.MANIKUMAR, J) Correctness of the writ Court as to the interpretation of Section 19(2) of the Tamilnadu Value Added Tax Act, 2006, that it would not apply to manufacturer .....

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dvocate General, who took us to the entire provisions and the reasoning given by the writ Court. 3. Learned Advocate General further submitted that based on the order impugned before us, several writ petitions filed by the assessees are pending and t .....

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