Supreme Court · 2016 INSC 1190 · Decided 5 August 2016
Jayam & CO. v. Assistant Commissioner & ANR.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1190 · [2016] 6 S.C.R. 787
- Case number
- CIVIL APPEAL No. 8070/2016
- Decided
- 5 August 2016
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
787 JAYAM & CO. v. ASSISTANT COMMISSIONER & ANR. (Civil Appeal Nos. 8070-8073of2016) AUGUST 05, 2016 [A.K. SIKRI AND R. F. NARIMAN, JJ.) Tamil Nadu Value Added Tax Act, 2006: s. 19(20) - Retrospectivity of, validity - Input Tax Credit - Sub-section (20) of s.19 is altogether new of s.19 - When a concession is given by a statute. the legislature has power to make the provision stating the form and manner in which such concession is to be allowed - Sub-section (20) seeks to achieve that - There is no right inherent or otherwise vested with dealers to claim the benefit of
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