Category: VAT
GST notice returned with postal endorsements as “not known” and “abolished” by no means suggest that there is any deemed service –High Court ABCAUS Case Law Citation: ABCAUS 2792 (2019) (02) HC The petitioner was a trader and was registered with the State VAT Department. The Petitioner closed …
Question of ITC in Building Construction Material such as Angle, Cement, H.R. Sheets, Channel, Cylinder etc. under UPVAT – High Court admits Petition ABCAUS Case Law Citation:ABCAUS 2788 (2019) (02) HC The respondent company had claimed Input Tax Credit (I.T.C.) in regard to the Building Construction Material such …
Sales Tax liability on free replacement of defective parts in motor vehicles during warranty period. Matter to be decided by Larger Bench of SC ABCAUS Case Law Citation: ABCAUS 2773 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Mohd. Ekram Khan & Sons v. Commissioner …
Rajasthan Commercial Tax Department asks authorities to initiate penalty u/s 64 of RVAT Act for non furnishing revised Form VAT-40E within stipulated time Government of RajasthanCommercial Taxes Department No. F16 (375) Tax / VAT / CCT / 13 / Pt.-II/ 745 Dated: 23.01.2018 All Deputy Commissioners (Adm.)/All Assessing Authorities …
Gypsum board is covered in amended Entry 56 Schedule IV of RVAT, read as ‘gypsum in all its forms’-Supreme Court ABCAUS Case Law Citation: ABCAUS 2704 (2019) (01) SC Important Case Laws Cited/relied upon: Commissioner of Sales Tax, Mumbai v. India Gypsum Ltd. Trutuf Safety Glass Industries v. …
Extension of due date of UP VAT Annual Returns Form No 52 52A and 52B filing for FY 2017-18 to 31-01-2019 Read More >> Earlier, the due date of UP VAT Annual Returns Form No 52 52A and 52B filing for FY 2016-17 was extended to to 31-01-2018 …
Assessee entitled to full ITC forVAT paid at higher rate if the liability had been borne by the assessee and not passed on – High Court ABCAUS Case Law Citation:ABCAUS 2667 (2018) (12) HC The instant revision was filed by the assessee under the Uttar Pradesh Value Added …
Commissioner DVAT directed to issue time barred F-Forms when it was not disputed that the transactions claimed were not genuine – High Court ABCAUS Case Law Citation: ABCAUS 2521 (2018) 09 HC Important Case Laws Cited/relied upon by the parties: Ingram Micro India Pvt. Ltd. v. Commissioner, Department …
Allahabad High Court uphelds the vires of the UP Tax on Entry of Goods into Local Areas Act, 2007- Act do not treat the entire State as one local area. ABCAUS Case Law Citation: ABCAUS 2322 (2018) (05) HC Important Case Laws Cited/relied upon by the parties: Automobile …
UPVAT allows issue of manual printed Form-C for closed firms with turnover of more than Rs 25 lakhs In a recent circular issued by UPVAT, issuance of manual printed Form-C for closed firms with turnover of more than Rs 25 lakhs has been allowed. Manual printed Form-C shall …