Section 19(6) in Tamil Nadu Value Added Tax Act, 2006
(6)No input tax credit shall be allowed on purchase of capital goods, which are used exclusively in the manufacture of goods exempted under section 15.[Provided that on the purchase of capital goods which are used in the manufacture of exempted goods and taxable goods, in put tax credit shall be allowed to the extent of its usage in the manufacture of taxable goods in the manner prescribed.] [This proviso was added from 1st January 2007 by Section 6 (3) of the Amendment Act (21 of) 2007.]
