Section 2(24) in Tamil Nadu Value Added Tax Act, 2006
(24)"input tax" means the tax paid [or payable] [These words were inserted as per Gazette No 217 dated 14.10.2015.] under this Act [ in the manner prescribed] [These words were inserted as per Gazette No 217 dated 14.10.2015.] by a registered dealer to another registered dealer on the purchase of goods including capital goods in the course of his business;
