Section 18(2) in Tamil Nadu Value Added Tax Act, 2006
(2)The dealer, who makes zero rate sale, shall be entitled to refund of input tax paid [or Payable] [These words are inserted in Sub-section (1) Item (ii) and these words are omitted in Sub-section (2) of Section 18 and Sub-section (1) of Section 19 and new proviso was inserted instead of old proviso in Section 19 as per Gazette No 217 dated 14.10.2015.] by him on purchase of those goods, which are exported as such or consumed or used in the manufacture of other goods that are exported as specified in sub-section (1), subject to such restrictions and conditions as may be prescribed.
