Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad) wherein this Court has clearly and categorically leaving no doubt ... Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad)., he pleaded.
6.Heard the submissions of the learned counsel appearing
Vadapalani I Assessment Circle,Chennai and another reported in [2013] 60 VST 283 (Mad)., wherein, this Court has clearly held that the Assessing Officer cannot ... ratio laid down in Sri Vinayaga Agencies case reported in [2013] 60 VST 283 (Mad)., mentioned supra, viz., the benefit of ITC claimed
following the judgement rendered by this Honourable High Court in 60 VST 149 and in W.P.No.17473 of 2014 dated 3.7.2014 Court.
Prayer ... following the judgement rendered by this Honourable High Court in 60 VST 149 and in W.P.No.17473 of 2014 dated 3.7.2014 Court.
Prayer
Assistant Commissioner (CT), Vadapalani I Assessment Circle, Chennai and another ((2013) 60 VST 283 (Madras)).
2. The learned counsel appearing for the petitioner would submit ... Assistant Commissioner (CT), Vadapalani I Assessment Circle, Chennai and another ((2013) 60 VST 283 (Madras)).
3.Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing
Assistant Commissioner (CT), Vadapalani I Assessment Circle, Chennai and another ((2013) 60 VST 283 (Madras)).
2. The learned counsel appearing for the petitioner submitted that ... Assistant Commissioner (CT), Vadapalani I Assessment Circle, Chennai and another ((2013) 60 VST 283 (Madras)).
3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing
case of M/s. Sri Vinayaga Agencies reported in 60 VST 283 in the case of Aassan Global Trade ... Vadapalani I Assessment Circle, Chennai and Another reported in [2013] 60 VST 283 (Mad), wherein, it is held as follows:-
"....Section 19(1) states
Assistant Commissioner (Ct), Chennai and
another , reported in (2013) 60 VST 283 (Mad).
( iii)Infiniti Wholesale Ltd. Vs. The Assistant Commissioner ... Assistant Commissioner (Ct), Chennai and another , reported in (2013) 60 VST
283 (Mad), in paragraph No.9, it has been held as follows
Vadapalani I Assessment Circle, Chennai and Another reported in [2013] 60 VST 283 (Mad), wherein, it is held as follows:-
"....Section 19(1) states ... Vadapalani-I Asssessment Circle, Chennai and Another reported in (2013) 60 VST 283 (Mad), this Court held that there is no power with the assessing
revoke the input tax as per
the judgement reported in 60 VST 283. Therefore he would only contend that
the authority have no power ... this connection, the learned
counsel for the Petitioner relies on (2013) 60 VST 283(Mad), relevant portion
of which reads as follows:
?10.The provision
Distributor vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai; (2013) 60 VST 283 (Mad) in Sri Vinayaga Agencies vs. Assistant Commissioner (CT), Vadapalani
