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Legislative history of filing stock statement as on 31st March of every year under DVAT Act, 2004

  01 Feb 2015   3 comments
I shall begin my write-up with the wording of section 70 of DVAT Act which empowers Commissioner DVAT to issue notifications and prescribe various forms which are necessary for the administration of the Act. By using the said powers Learned Commissioner issued a notification (No. F 7/433/2012/472-483) dated 16-08-2012 to file rate wise de...

जी.एस. टी. – भारत में लगने वाले गुड्स एवं सर्विस टैक्स का एक परिचय

  01 Feb 2015   11 comments
भारत में वेट वर्ष 2006 में लगाया गया था और इस अप्रत्यक्ष कर की अंतिम तार्किक परिणिति गुड्स एवं सर्विस टैक्स के रूप में होनी थी इसीलिए ...

DVAT- Resolve mismatch in Annexures 2A and 2B

  01 Feb 2015   11 comments
The time-limit for revising the returns under the DVAT Act for the financial year 2013-14 Is 31st March’2015 after the amendment in the DVAT Act in 2012 wherein the period prescribed for revising the return under DVAT Act is within financial year following the end of the financial year of tax period to which the original return relates ...

Providing men & materials for laying concrete mixture is ‘Works Contract’ & not ‘Sale’

  29 Jan 2015   0 comment
Thirumalai Ready Mix Concrete Vs. State of Puducherry
The Appellant is a manufacturer of ready mix cement concrete and also provides men and materials to lay concrete mixture on area specified by purchaser. For the Assessment Year 2003-04, the Appellant claimed exemption treating the transaction as a Works contract under Notification G. O. Ms. No. 50/90/F6, dated December 10, 1990....

Assessee had to pay CST as Sale wasn’t a High Seas Sale since bill of entry included his name as Importer instead of buyer’s name

  29 Jan 2015   0 comment
Vellanki Frame Works Vs. Commercial Tax Officer
The Petitioner claimed that impugned sale was effected by transfer of documents of title before the goods had crossed the Customs frontiers of India and hence declared impugned saleas a sale in the course of import/ high sea sales and claimed exemption under Section 5(2) of the Central Sales Tax Act, 1956 (the CST Act) on the turnover of ...

Exemption from Payment of advance VAT to works contractors

  22 Jan 2015   0 comment
Instruction on Exemption from payment of advance VAT to works contractors in Punjab The Excise and Taxation Commissioner, Punjab has issued instructions to grant advance VAT exemption to the works contractors whose TDS u/s 27 of Punjab VAT Act, 2005 is being deducted. It is worth mentioning here that this instruction has come after the [&...

Registration cannot be cancelled without providing sufficient reasons & opportunity of being heard

  21 Jan 2015   0 comment
B. Saravanan (Contractor) Vs. Commercial Tax Officer [(2015) 53 taxmann.com 91 (Madras)]
In the instant case, B. Saravanan (Contractor) [the Petitioner] was a registered dealer under provisions of the Tamil Nadu Value Added Tax Act, 2006 (the Tamil Nadu VAT Act). The Department passed an Order cancelling the Petitioner’s Registration Certificate with retrospective effect (the Impugned Order)....

Official Liquidator is a dealer liable to pay Sales tax: SC

  21 Jan 2015   0 comment
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...

Introduction of Proposed Indian GST

  21 Jan 2015   13 comments
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...

MVAT Dealers, Have you checked New 'Dealer Information System'?

  18 Jan 2015   17 comments
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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