Tamil Nadu for Clarification and Advance Ruling refuses to entertain application u/s 48-A(1) of TNVAT Act r/w Rule 12-A of TNVAT Rules since same relating to applicability of reversal of ITC on inter-state sale of manufactured Auto parts, as provided in Sec 19(2)(v) and applicability of restriction imposed by proviso thereto, instead of rate of tax


TNVAT ACAAR No. 23/2014-15 dated July 31, 2015

To download click here