Supreme Court of India
M/s. Tvs Motor Company Ltd. v. The State of Tamil Nadu and Others
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Tamil Nadu Value Added Tax Act, 2006: s. 19(5)(c) – Input tax credit, set-off against tax liability on all intra-state and inter- state sales, allowed only if Form as prescribed is filed – Validity of – On facts, claim of input tax credit by assessee – Issuance of notice by Revenue denying input tax credit availed against the transactions for which Form were not filled, and reversing credit on inter-State sales – Writ petition by assessee challenging the constitutional vires of s. 19(5)(c) and r. 10(9)(a) – Held: s. 19(5)(c) is constitutionally valid – Provision was aimed at achieving a…
Authorities it was built on
- 1982 D.S. Nakara & Others v. Union of India
- 1961 The Collector of Customs, Madras v. Nathella Sampathu Chetty and Another
- 1954 Shree Meenakshi Mills Ltd., Madurai v. Sri A. V. Visvanatha Sastri and Another.
- 1960 Kunnathat Thathunni Moopil Nair v. The State of Kerala and Another
- 1974 Bolani Ores Ltd. Etc. v. State of Orissa Etc.
- 1973 Gwalior Rayon Silk Mfg. (wvg.) Co. Ltd. v. The Asstt. Commissioner of Sales Tax & Ors.
- 1973 State of Tamil Nadu, Etc v. Sitalakshmi Mills, Etc.
- 2015 Union of India & Ors. v. Mis. N.S. Rathnam & Sons
- 1979 Mahindra & Mahindra Ltd. v. Union of India & Anr.
- 2016 Jayam & Co. v. Assistant Commissioner & Anr.
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