Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scen...
Goods and Services Tax : Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 195...
Goods and Services Tax : There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit ca...
Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...
Goods and Services Tax : Central Sales Tax Act 1956 envisages single point of taxation i.e tax at the first point of sales. Subsequent sales during the mov...
Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...
Goods and Services Tax : AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under ...
Goods and Services Tax : Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms...
Goods and Services Tax : Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra The Trade has represented that many technical difficultie...
Goods and Services Tax : CII suggested the removal of anomalies in customs duty and reducing the CST rate from 2% to 1% due to the delay in implementation ...
Goods and Services Tax : NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on the assets of the Corporate D...
Goods and Services Tax : The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court's Tata ...
Goods and Services Tax : Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. Th...
Goods and Services Tax : The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch ...
Goods and Services Tax : The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel ...
Goods and Services Tax : The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Reg...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
Goods and Services Tax : The scope of C-Form facility for inter-state purchase of the above six goods is examined in the light of the amended provision of ...
Goods and Services Tax : Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. A...
Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use not exigible to tax under section 2(g)(vi) of the Central Sales Tax Act, 1956 [CST Act].
Andhra Pradesh High Court sets aside VAT Tribunal’s order on inter-state sales tax dispute of Quantum Engineers, remands case for reassessment.
CESTAT Chennai held that the mismatch in the SAD vs VAT / CST paid caused by different rates at which the tax is paid cannot be held against the refund applicant. Further, reasons for disbelieving the CA’s certificate also not clearly spelt out. Accordingly, rejection of refund claim unsustainable.
Madras High Court inTvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) ruled that C-Forms cannot be deemed non-genuine without giving the petitioner a chance to prove their validity.
Discover the Supreme Courts decision on Indodan Industries Ltd. Vs State of U.P. regarding retrospective interest levies under the Central Sales Tax Act.
Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts.
Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court’s decision and its implications.
Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.
Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisdiction on C Form issuance under CST Rules.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
