Men-rea on the part of the assessee is an essential pre-requisite condition for imposition of penalty under Section 54(1)(2) of…
Disallowance of ITC under UP VAT Act 2008 not same as in Karnataka VAT Act with respect to by-product/exempt goods…
Goods manufactured using advance modern/ technology not diversification i.e. different commercial activity – Supreme Court denies exemption u/s 4A of…
Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act – Supreme Court. Grammatical…
Based on only one fake tax invoice, evaded sales could not be assessed at 100% of the disclosed sales –…
Waiver of outstanding interest and penalty scheme of UP Commercial Tax Department As per the Notification issued in this regard,…
Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT…
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case…
Total turnover u/s 6B(1) of Karnataka Sales Tax Act does not mean taxable turnover for levy of turnover tax – Supreme Court ABCAUS Case Law Citation:ABCAUS…
Mobile Crane Wire Rope an essential part of Mobile Crane and therefore, taxable at the rates prescribed for the Mobile…