The State Of Tamil Nadu v. Tvl Marks Engineering Works
Case brief
What is this about?
In this tax case revision under Section 60 of the TNVAT Act, the Madras High Court dismissed the petition. Relying on a co-ordinate bench decision in a batch of writ appeals, the court held that dismissing the revision was appropriate, reiterating that 100% assemblage is impossible and input credit cannot be denied.
What did the court decide?
The tax case revision filed under Section 60 of the TNVAT Act, 2006 was dismissed with no order as to costs.