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Assistant Commissioner, Ernakulum Vs. Hindustan Urban Infrastructure Ltd And Ors[2015-TIOL-06-SC-CT] -
Premier Cable Company Ltd. (the Company) registered under the Companies Act, 1956 (the Companies Act) was wound up by an order passed by the Hon’ble High Court and an Official Liquidator (the OL) attached to the High Court was appointed to take charge of the assets and liabilities of the Company and to deal with the same in terms of the...
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Vat was introduced in all over country in 2006 and GST is the logical conclusion of the successful introduction and imposition of Value added Tax in India. In its standard format GST is a single tax replacing all the indirect taxes and collected by a single authority but in our country the system of Governance is Federal and both centre a...
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Generally department issues notices of Mismatch for differences between sales and purchases after VAT Audit. Now from April 2014 onwards, filing of Annexure J1 and J2 along with return has been started. Therefore Mismatch Report is available online to the Dealers after filing return. ...
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Hello readers, we all are fond of changes that took place in the near past under DVAT Act consequently nearly everything goes online including registration process; which was much simpler earlier when conducted manually , atleast in my opinion....
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This article is basically written to give you understanding of evolution of works contract tax in India and its entire journey from beginning till date. Before I take you into the mid of ocean we have to first understand that why the need arises of introduction of works contact tax and its respective calculation methods. ...
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The Indian Industry is waiting very desperately for GST because it will subsume major indirect taxes levied by Central Government and State Government which will remove the cascading effect of taxes on costing of the Industry. ...
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The Tax Credit shall not be allowed: A) In the case of the purchase of goods from a Unregistered dealer; B) For the purchase of non-creditable goods (THE SEVENTH SCHEDULE); C) For the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;...
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Since the conduct of an auctioned sale involved transfer of goods, it falls within the wide ambit of section 2(viii)(f) of the Kerala General Sales Tax Act, 1963. Therefore, it can be concluded that the liability to pay sales tax, in the present case, would be on the Official Liquidator in the same manner as the dealer, that is, the Compa...
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Krishna, this Year Makar Sankranti is on 15th January and also the last date of submission of Maharashtra VAT Audit Report. There is Happiness everywhere because of Makar Sankrati. Many are busy in flying kites and buying gift (Vaan). Accordingly, how interesting Kite fight between department and VAT dealer?...
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Ajay Modi “GST BILL” -THE CONSTITUTION (122ND Amendment Bill),2014 19.12.2014 Pre condition for GST implementation Constitution amendment Bill is required to be passed with two-thirds majority in both Houses of Parliament Bill will have to be ratified by at least half of India’s states Centre Govt. own GST Bill and model GST B...
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