ORDER

[ OT.Rev 7/2017 ,OT.Rev.9/2017 OT.Rev.10/2017 OT.Rev.11/2017 ,OT.Rev.13/2017 & OT.Rev.14/2017 ]

K.VINOD CHANDRAN,J The above revisions raise one common question, insofar as input tax credit denied for the reason of an inadvertent error of the supplier in issuing invoices in Form-8B, when the returns and books revealed the same goods having suffered output tax and remittance of the same also not being disputed.

2. On the said question raised it has to be found that Form-8B indicates that there can be no input tax credit available, insofar as the purchases made under the said invoice, which is deemed to be one of last sale to the consumer. In such circumstances, we do not find any infirmity, insofar as the Tribunal having reversed the order of the first Appellate Authority and found the input tax credit claimed to be not sustainable. We answer the question against the assessee and in favour of the Revenue.

3. The learned counsel for the assessee, Sri.A.Kumar would submit that a question regarding use of consumables in the hospital would arise, insofar as the declaration made by the Full Bench in 2019 (1) KLT 336 [Sanjose Parish Hospital v. Commercial Tax Officer].

4. The learned Se