Supreme Court · 2018 INSC 965 · Decided 12 October 2018
M/S. TVS Motor Company LTD. v. The State of Tamil Nadu and Others
- Court
- Supreme Court of India
- Citation
- 2018 INSC 965 · [2018] 13 S.C.R. 961
- Case number
- CIVIL APPEAL No. 10560/2018
- Decided
- 12 October 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Leave Granted & Disposed off
- Case type
- Civil
Headnote
Tamil Nadu Value Added Tax Act, 2006: s. 19(5)(c) - Input tax credit, set-off against tax liability on all intra-state and inter- state sales, allowed only if Form C as prescribed is filed - Validity of - On facts, claim of input tax credit by assessee - denying input tax credit availed against the transactions for which Form C were not filled, and reversing credit on inter-State sales - Writ petition by assessee challenging the constitutional vires of s. 19(5)(c) and r. 10(9)(a) - Held: s. 19(5)(c) is constitutionally valid
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