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[Cites 0, Cited by 1] [Section 19(3)] [Section 19] [Entire Act]

State of Tamilnadu - Subsection

Section 19(3)(b) in Tamil Nadu Value Added Tax Act, 2006

(b)Deduction of such input tax credit shall be allowed only after the commencement of commercial production and over a period of three years in the manner as may be prescribed. After the expiry of three years, the un availed input tax credit shall lapse to Government.