Section 19(5) in Tamil Nadu Value Added Tax Act, 2006
(5)(a)No input tax credit shall be allowed in respect of sale of goods exempted under section 15;(b)No input tax credit shall be allowed on tax paid [or Payable] [These words are omitted as per Gazette No 217 dated 14.10.2015.] in other States or Union Territories on goods brought into this State from outside the State.(c)[ No input tax credit shall be allowed on the purchase of goods sold as such or used in the manufacture of other goods and sold in the course of inter-State trade or commerce falling under sub-section (2) of section 8 of the Central Sales Tax Act, 1956.(Central Act 74 of 1956).] [This was omitted by Act No 5 of 2015 Tamil Nadu Value Added Tax (Amendment) Act, 2015 dated 31st March 2015.]
