Search Results for Tag : value added tax
Judgments
Levy of VAT on the sale price of transaction yet to take place not sustainable in law(04.08.2015)
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 t.....
Tags : value added tax, delhi, sale, ultra vires
News
P&H High Court Issue Notice to Chandigarh Administration on paying of VAT on Discount Amount(19.08.2016)
P&H High Court has issued notice of motion to the Chandigarh Administration asking to file a reply as to why their order directing the automobile agen.....
Tags : P&H High Court, Value Added Tax
SC: Dealer Must Prove Transaction Beyond Reasonable Doubt to Claim Input Tax Credit(15.03.2023)
Supreme Court has held that under Section 70 of Karnataka Value Added tax Act, dealer claiming Input Tax Credit on purchase ought to prove and establi.....
Tags : Supreme Court, Input Tax Credit, Karnataka Value Added tax Act
Gujarat HC: Section 84A of Gujarat Value Added Tax is Unconstitutional(21.04.2020)
Gujarat High Court has struck down Section 84A of the Gujarat Value Added Tax Act, 2003 holding that the provision is ultra vires and beyond the legis.....
Tags : Gujarat High Court, Section 84A Gujarat Value Added Tax Act
Jharkhand HC: ITC Can be Denied on Inter-State Sale or Transfer of Stock(30.03.2022)
Jharkhand High Court has observed that Input Tax Credit can be denied under Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005 on Inter-Stat.....
Tags : Jharkhand High Court, Input Tax Credit, Section 18(8)(ix) of the Jharkhand Value Added Tax Act, 2005
Bom. HC: Goa VAT (12th Amendment) Act Violates Doctrine of Separation of Powers(24.04.2023)
Bombay High Court while observing that Goa Value Added Tax (12th Amendment) Act, 2020, is an impermissible judicial override defying doctrine of separ.....
Tags : Bombay High Court, Goa Value Added Tax, Doctrine of Separation of Powers
Telangana HC: Power to Grant Stay Under Telangana VAT Act is Discretionary(21.04.2022)
Telangana High Court has observed that the power of the authorities under the Telangana Value Added Tax Act, 2005 is discretionary and the same should.....
Tags : Telangana High Court, Telangana Value Added Tax Act, 2005, discretionary
Telangana HC: Outright Rejection of Stay Application is Not Justified(26.04.2022)
Telangana High Court has held that the appellate and revisional authorities must judiciously implement their discretionary power so as to grant a stay.....
Tags : Telangana High Court, appellate, revisional authorities, Telangana Value Added Tax Act, 2005
Supreme Court: Definition of ‘Purchase Price’ Doesn’t Include Value Added Tax(03.08.2024)
SC has held that purchase price would be the amount of valuable consideration paid or payable for any purchase which would include amount of duties. T.....
Tags : Supreme Court, Purchase Price, Value Added Tax
Supreme Court: Definition of ‘Purchase Price’ Doesn’t Include Value Added Tax(03.08.2024)
SC has held that purchase price would be the amount of valuable consideration paid or payable for any purchase which would include amount of duties. T.....
Tags : Supreme Court, Purchase Price, Value Added Tax
Allahabad HC: 4% VAT Applicable on AT-PLAST Used in Mixing of Ready Mix Concrete(09.05.2022)
Allahabad High Court by allowing the revision petition has observed that the item AT-PLAST used in mixing of ready mix concrete is taxable at the rate.....
Tags : Allahabad High Court, Uttar Pradesh Value Added Tax Act, 2008, AT-PLAST
Kerala HC: Once KVAT Registration is Cancelled, it Must be Published in Two Major Daily Newspapers(11.05.2022)
Kerala High Court has ruled that whenever a Kerala Value Added Tax registration is cancelled, it must be published in at least two major daily newspap.....
Tags : Kerala High Court, Form No.5 B, Kerala Value Added Tax, daily newspapers
Bihar Govt. Levies Luxury Tax on Samosas, Kachoris , Namkeens Etc.(14.01.2016)
Bihar Govt. has decided to impose Value Added Tax of 13.5% on a host of items counted as luxury products, including sweets costing more than Rs.500 a .....
Tags : Bihar Govt. , Value Added Tax, Samosas, Kachoris, Namkeens
Telangana HC Holds Telangana Value Added Tax (Second Amendment) Act, 2017 to be Unconstitutional(15.07.2022)
Telangana High Court has held that the Telangana Value Added Tax (Second Amendment) Act, 2017 is unconstitutional.
Tags : Telangana High Court, Value Added Tax, Unconstitutional
Madras HC: Assessment Solely on Basis of Case Study is Invalid Under TNVAT Act(01.11.2017)
Madras High Court has held that the case study, though can be a reason for Revision Notice, cannot be the sole basis for completing assessment for the.....
Tags : Madras High Court, Value Added Tax
Delhi Government Reduces VAT on Certain Items(12.05.2016)
Delhi Government has reduced Value Added Tax (VAT) on hybrid cars, battery-operated vehicles and e-rickshaws from 12.5 per cent to 5 per cent, project.....
Tags : Delhi Government, Value Added Tax (VAT)
Uniform Tax Rate Under KVATA Applicable to Works Contracts Prior to 1st April 2006: SC(08.03.2018)
Supreme Court has categorically held that the works contracts prior to 1st April 2006 cannot be taxed at rates prescribed after the amendment in the K.....
Tags : Value Added Tax
Uniform Tax Rate Under KVATA Applicable to Works Contracts Prior to 1st April 2006: SC(08.03.2018)
Supreme Court has categorically held that the works contracts prior to 1st April 2006 cannot be taxed at rates prescribed after the amendment in the K.....
Tags : Value Added Tax
Supreme Court: VAT is Not Applicable on Reliance’s Inter-State Gas Supply from KG Basin to UP(18.05.2026)
Supreme Court has ruled that the supply of natural gas from Andhra Pradesh’s KG-D6 basin to buyers in other states qualifies as an inter-State sale un.....
Tags : Value Added Tax; Gas Supply; Reliance
Tripura HC Orders Govt. to Grant Reimbursement as per Tripura Industrial Investment Promotion Scheme(19.02.2020)
Tripura High Court has directed the State Government to grant reimbursement of Value Added Tax as per the Tripura Industrial Investment Promotion Ince.....
Tags : Tripura High Court, Reimbursement of Value Added Tax