Supreme Court of India · 2018-10-12
M/S. TVS MOTOR COMPANY LTD. vs THE STATE OF TAMIL NADU AND OTHERS
- Citation / case number
- SC 2015/4459
- Court
- Supreme Court of India
- Petitioner
- M/S. TVS MOTOR COMPANY LTD.
- Respondent
- THE STATE OF TAMIL NADU AND OTHERS
- Author
- HON'BLE MR. JUSTICE A.K. SIKRI
- Bench
- HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE A.K. SIKRI
Judgment text excerpt
The Supreme Court examined the constitutionality of Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007, determining that these provisions do not violate Articles 14, 19(1)(g), 256, and 301 of the Constitution, nor the Central Sales Tax Act. The Court upheld the validity of the provisions, affirming the High Court's decision and dismissing the appeals. The ruling clarifies the conditions under which input tax credit can be claimed for inter-state sales.