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Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the...

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later - Section 19(11) of TNVAT neither can be said to be arbitrary nor can be said to violate the right guaranteed to the dealer under Article 19(1) (g) of the Constitution .....

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