Appeal preferred after 1st April 2005 is maintainable u/s. 81 of Delhi Value Added Tax

Calcom Electronics Ltd Vs Commissioner Vat The Trade And Tax Department (Delhi High Court)

Delhi High Court held that appeal pertaining to period prior to 01 April 2005 is maintainable under Section 81 of the Delhi Value Added Tax Act, 2004 (DVAT) instead of section 45 of the Delhi Sales Tax Act, 1975 since appeal is preferred after 01 April 2005.

Facts- In this batch of appeals, the respondents take a preliminary objection with respect to maintainability, asserting that the appeals would have to follow the procedure as contemplated under Section 45 of the D

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