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TMI Blog2019 (8) TMI 1886X X X X Extracts X X X X X X X X Extracts X X X X ..... E DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr. R.D. Ganesan For the Respondent : Mrs. J. Padmavathy Devi, Special Government Pleader. COMMON ORDER The petitioners assail orders of assessment for the periods 2011-12, 2012-13 and 2011-12, all dated nil, signed on 01.03.2016 passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). 2. The petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34/- and Rs. 4,73,11,596/- respectively for the year 2011-12 under CST Act 1956 vide this office proceedings in the reference 1st cited. From the verification of assessment order it is found that the dealers effected interstate sales of Rs. 3,52,800/- not covered by 'C' declaration forms. As per Section 19(5)(C) of the VAT Act, 2006, No Input Tax Credit shall be allowed on the purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed any Input Tax Credit for the specified turnover, so they request to drop the proposal for Input Tax Credit reversal of Rs. 40,546/-. The letter of objections along with proof of documents filed by the dealers were carefully examined. The dealer have established that they have made interstate sales of timber which have been imported from other countries by way of enclosing the Xerox cop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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