Delhi VAT - DVAT judiciary-2

Delhi VAT: Interest allowable on Pre-Deposit Refund paid for filing Appeal

Mrf ltd. Vs the commissioner of trade and taxes & anr. (Delhi High Court)

MRF Ltd. Vs Commissioner of Trade and Taxes (Delhi High Court) Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insistence upon a procedural step, i.e. fili...

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Delhi HC condemns VAT dept for deliberate delay in issue of VAT refund

Asian Polymers Vs Commissioner of Trade & Taxes & Anr (Delhi High Court)

Recently, in Asian Polymers Vs. Commissioner Of Trade & Taxes & Anr, the Delhi High Court reiterated that re-assessment cannot be used as a tool for causing delay in processing the refund applications. While scrapping the assessment orders passed by the DVAT Department, the division bench criticised the Officials in harsh words. ...

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Goods used in Rail cleaning does not amount to transfer to Railways

VPSSR Facilities Vs Commissioner of Value Added and ANR. (Delhi High Court)

The petitioner (Contractor) impugns the order dated 30.06.20 14 passed by the Commissioner Valued Added Tax holding that the chemicals/Solvents used in the process of cleaning, amounted to sale of goods and the moment the chemicals were poured on the property of the Contractee, even though used for the purposes of cleaning, amounted to de...

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Sales Tax applicanbility on under construction flats at the time of Booking

M/s Supertech Ltd. Vs Commissioner of Commercial Tax, UP (Allahabad High Court)

Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments universally applicable without regard to the facts and circumstances of the case?...

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No local VAT on goods purchased inter-state or in the course of import in works contracts-SC

Commissioner, Delhi Value Added Tax Vs M/s. ABB Ltd. (Supreme Court of Court)

The Hon’ble Supreme Court delivering very important judgment with regard to taxability of inter-state works contract. In the case of Commissioner, Delhi VAT vs ABB Ltd., it has been held that in case the goods are purchased from other States or are imported from outside the country...

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System Generated Assessment Orders Not Valid – Delhi HC

Bhumika Enterprises Vs Commissioner Value Added Tax & Anr. (Delhi High Court)

Bhumika Enterprises Vs Commissioner Value Added Tax & Anr In a major relief to VAT dealers in the State of Delhi, the High Court of Delhi has quashed the system generated assessment orders issued by the VATO....

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Rate of VAT Tax on (Oxygen Cylinder & Nitrous Oxide Cylinders)

Oxygen and Nitrous Oxide Cylinders are not covered under entry 92 of the third schedule of the DVAT Act 2004 and hence should be taxed under section 4(1)(e) of the DVAT Act 2004 as unspecified item....

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Delhi VAT : Sale of used cars not subject to VAT

Anand Decors Vs Commissioner Of Trade And Taxes (Delhi High Court)

Recently, Hon'ble Delhi High Court in the matter of Anand Decors & Ors. v. CTT, New Delhi, has pronounced that the cars, even though fall within capital goods, but sale of used cars is not subject to VAT under Delhi VAT Act, by virtue of section 6(3) of ibid....

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Delhi VAT – Rate of VAT on Diesel Generating sets

I have heard both the sides and of the considered view that the Diesel Generating sets are not manufacturing anything and they are only giving support to the machinery, hence, they are not covered under the intent of entry 86 of the Third Schedule appended to the DVAT Act 2004 because if if would have been the intention of the legislature...

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Rate of Tax on Scraps of Breads, Biscuits, Chips & cattle feed

Scraps of Breads, Biscuits, Chips, which are the bye products of the food processing industry at the time of manufacturing, and are not traded in sealed pack and which carry labels such as 'Not for human consumption' are cattle/animal feed and are covered under Entry No.3 of the First Schedule appended to the DVAT Act, 2004, hence, exempt...

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