Tamil Nadu Value
Added Tax Act, 2006 (hereinafter referred to as the
“ Tamil Nadu VAT Act,2006 ”). For appreciating ... delineated by the
Tamial Nadu Value Added Tax Act, 2006. The Tamil Nadu
VAT Act, 2006 has been enacted
Tamil Nadu Value Added Tax Act, 2006
S. 2 – Definitions:
(23) "input" means any goods including capital goods
purchased ... matters Page 13 of
46
Tamil Nadu Value Added Tax Rule, 2007
10. Input tax credit.—(1) The input tax
forward of eligible credit of State tax ie.,
the Value Added Tax ["VAT" for short ... subsume range of existing taxes such as Excise duty,
Central Sales Tax and the Value Added Tax. Chapter
Value
Added Tax Act, 2003 r/w Rule 128 of Karnataka Value
Added Tax Rules, 2005 for the tax ... Value
Added Tax Act, 2003 r/w Rule 128 of Karnataka Value
Added Tax Rules, 2005 for the tax
petitioner has obtained registration under
the Gujarat Value Added Tax Act, 2003 ("the VAT
Page ... tax was 04% plus 01%
additional tax. He was aware and conscious about
the Entry in which such tax
prescribed documents. Further, input tax credit
provisions do not provide that all taxes paid on all inputs should
be availed ... amount equal to the input tax credit availed
by the recipient shall be added to his output tax liability,
along with
Gujarat Value Added Tax Act, 2003, is entitled
to claim tax credit equal to the amount of tax paid ... Gujarat Value Added Tax Rules, 2006
which requires payment of tax under the Vat Act within
under Section 22(1) of the Chhattisgarh Valued Added Tax Act, 2005
(for short, 'the VAT ... been made while making
the assessment, or
(d) a rebate of input tax has incorrectly been allowed
while making the assessment
registered dealer under the Value Added Tax
Act, 2005 (hereinafter called 'the VAT ... registered dealer
using coal as an input for manufacturing of sponge iron was
entitled for rebate of input tax in accordance with Section
removing alleged bogus inadmissible
input-tax credit set off towards output tax liabilities towards VAT as
originally ... wrong input tax credit on alleged bogus purchases
till the said additional tax liability of VAT
