TMI Blog2016 (9) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... to be correct and allowed concessional rate of tax. However, sought to reverse the Input Tax Credit [ITC] u/s 19[2][v] and 19[5][a] of the TNVAT Act, 2006 - In the absence of any proposal in the show cause notice, this could not have been done by the respondent, even assuming that he has some material to do so. On technical ground, the impugned orders insofar as directing reversal of ITC u/s.19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956 and it challenges the orders of assessment under the Central Sales Tax Act, 1956 for the Assessment Years 2013-2014 and 2014-2015. 3. It is seen that pre-revisional notice was issued on 06.07.2015 and the only proposal in the notice was with regard to the inter-state sales against C Forms and C Forms havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Therefore, on that technical ground, the impugned orders, in CST: 1135594/2013-2014, CST: 1135594/2014-2015, dated 26.05.2016 and 11.07.2016 respectively insofar as directing reversal of ITC u/s.19[2][v] and 19[5][a] of the Act, are quashed and in other aspects, the orders of assessment, being in favour of the dealer/petitioner herein, is confirmed. T.S.SIVAGNANAM, J. 5. The writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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