Supreme Court · 2018 INSC 964 · Decided 12 October 2018
Ald Automotive PVT. LTD. v. The Commercial Tax Officer Now Upgraded As the Assistant Commissioner (Ct) & ORS.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 964 · [2018] 13 S.C.R. 217
- Case number
- CIVIL APPEAL No. 10412/2018
- Decided
- 12 October 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Leave Granted & Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19(6), 14, 19(1)(g)
Headnote
Tamil Nadu Value Added Tax Act, 2006: s. 19(11) - Input Tax Credit - Claim of - Entitlement to - On facts, appellant-assessee claiming input tax credit of the amount of tax paid on the purchases - Appellant could not claim the input tax its return for the assessment year 2007-2008 for want of tax invoices - Appellant filed revised returns on 6.10.2008 claiming input tax credit on the receipt of the tax invoices from the dealer - Assessing Authority relying on time limit u/s. 19(11) denied the benefit of input tax
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