Interpretation of statute - proviso to Section 19(2)(v) of the ...

VAT and Sales Tax

March 7, 2017

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

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Interpretation of statute - proviso to Section 19(2)(v) of the ...

VAT and Sales Tax

March 7, 2017

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