Section 19(3)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)Every registered dealer, in respect of purchases of capital goods, [for use in the manufacture of taxable goods] [The words 'for use in the manufacture of taxable goods' were substituted for the words 'wholly for use in the course of business of taxable goods', by Section 6 (1) of the Amendment Act (21 of) 2007 with effect form 1st January 2007.], shall be allowed input tax credit in the manner prescribed.