SC: CIRP Can Continue Despite Fraudulent Insolvency Plea That Triggered It  ||  Delhi HC: Senior Citizen May Seek Eviction of Daughter-in-Law for Ill-Treatment  ||  Delhi HC: Mere Possession of Visa Does Not Confer an Unconditional Right to Enter India  ||  Delhi HC: Every Insensitive or Objectionable Matrimonial Act Does Not Amount to Cruelty  ||  J&K&L HC: Fake Driving Licence Does Not Exonerate Insurer If Driver Has a Valid Licence  ||  P&H HC: Safety Council Report and CCTV Cannot Be Rejected at Charge Stage for Lack of Proof  ||  Delhi High Court Stays Rs. 213 Crore SAIL Payout to British Firm over Unstamped Arbitral Award  ||  Allahabad HC: Bar Council Cannot Suspend Advocate’s Licence Pending Disciplinary Inquiry  ||  SC: CIRP Need Not Be Set Aside Solely for Fraudulent Filing of Section 9 Plea  ||  Supreme Court: Compromise Decree Passed Without Impleading Necessary Party is Void    

Veer Service Station and Ors. v. GNCT of Delhi and Ors. - (High Court of Delhi) (04 Aug 2015)

Levy of VAT on the sale price of transaction yet to take place not sustainable in law

MANU/DE/2196/2015

Civil

The Delhi High Court struck down Explanation 2 to Section 2 (1) (zd) of the Delhi Value Added Tax (Fourth Amendment) Act, 2012 as being ultra vires the Constitution. The Petitioners, the Delhi Petrol Dealers Association, had contended that under Explanation 2 VAT could be levied on the price charged for a sale which was yet to take place. The Court took note of a Supreme Court ruling that the "law prohibits taxing of a transaction which is not a completed sale".

Relevant : State of Rajasthan and Anr. vs. Rajasthan Chemists Association MANU/SC/3304/2006 Moriroku UT India (P) Ltd. vs. State of U.P. and Ors. MANU/SC/7350/2008 The Sales Tax Officer, Pilibhit vs. Budh Prakash Jai Prakash MANU/SC/0119/1954

Tags : VALUE ADDED TAX   DELHI   SALE   ULTRA VIRES  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved