Category: 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 Law Citation: ABCAUS 3044 (2019) (07) SC Important Case Laws Cited/relied upon by the parties: E.C.I.E. Pvt. Ltd. vs. Additional Deputy Commissioner, Commercial Taxes (Kar.) and Another 1999(114) …
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 2848 (2019) (03) SC Important Case Laws Cited/relied upon by the parties Commissioner of Customs Vs. Dilip Kumar and Company and Others 2018(9) SCCIndra Das Vs. State of Assam 2011(3) SCC 380 and RakeshKumar Paul Vs. State of Assam 2017(15) SCC 67M/s. Hoechst Pharmaceuticals Ltd. and Others Vs. State of Bihar and Others 1983(4) SCC 45 The …
Mobile Crane Wire Rope an essential part of Mobile Crane and therefore, taxable at the rates prescribed for the Mobile Crane under Rajasthan VAT – SC ABCAUS Case Law Citation:ABCAUS 2844 (2019) (03) SC Important Case Laws Cited/relied upon by the parties M/s Annapurna Carbon Industries vs. State …
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 …
