This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Concession in VAT not applicable after rollback of Rise in Price of Petrol and Diesel
Case Law Details
- Case Name
- Hindustan Petroleum Corporation Limited Vs Commissioner VAT Delhi & Other (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
The notification dated 5th June, 2007 issued in terms of the proviso does not help the appellants. The proviso itself stipulated that the Government by a notification in the official gazette can withdraw the concession. Thus, the State Government had retained their right to ask the appellants to pay enhanced VAT on the basis of enhanced/ increased sale price with effect from 6th June, 2006 by issue of a notification and an amendment to the Act was not necessary. The last part of the proviso was to operate and was applicable in a different situation. This does not mean that the proviso has to b...
