pvat articles

GST Transition- Input Tax Credit of Excise Duty to VAT Dealers

The First step towards the transaction of GST will be the carry forwarding of the Inputs held in stock on the appointed day and its quantification thereof. Sections 139 to 142 of the GST Act, 2017 deals with transition provisions....

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No entry tax on sugar in Punjab till date

There has been a lot of confusion off late about the levy of entry tax on import of sugar from outside the State of Punjab. The Excise and Taxation Department has been recovering entry tax on sugar imported from outside the state of Punjab. The new entry tax law legislated by Punjab Government I.e. Punjab […]...

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Taxation of Yarn & Building Material in Punjab wef 01.04.2016

Taxation of yarn and building material has been changed by Excise and Taxation department by introducing Notifications dated 31-03-2016 wef 01-04-2016. In this write up an attempt has been made to analyse the law with this advent of Excise and Taxation department....

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Taxation of Builder and Developer in Rajasthan- Part -1

The article is an attempt to provide a detailed overview on the subject but there is a requirement to amend the law to provide clarification about certain key issues and unless otherwise provided in the law, it would only result in litigations and demands being created against the assessee. The law should be clear and unambiguous about th...

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Services by Excise and Taxation Department brought under Punjab Right to Service Act, 2011

NO. 5/27/2014-2GR-2(PF)/668042/1 (15/01/2016)

The Government of Punjab has notified the additional services, stipulated time limit, designated officers, first appellate authorities and second appellate authorities for the purpose of Section 3 of the Punjab Right To Service Act, 2011. This new notification has also brought many services provided by Excise and Taxation department Punja...

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Mere bonafide mistake in calculating reversal of ITC does not attract penalty-Punjab VAT Tribunal

In one of my cases namely M/s Shree Ganesh Roller Flour Mills Vs. The State of Punjab. Appeal No. 38 of 2015 decided on 10.09.2015 it has been decided by Punjab VAT Tribunal that mere bonafide mistake in calculating reversal of ITC does not attract penalty. The matter remanded back to DETC(A) for passing a […]...

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Documents required for luxury tax registration in Punjab

To apply for new ‘Luxury Tax registration’ in the state of Punjab the below documents are needed to submit in concerned district office front window by the dealer who is applying for new Luxury Tax Registration:- 1.  If applying under Constitution of Business ‘A body incorporated under the Indian company act) the following documen...

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Documents required for Punjab VAT registration

To apply for new registration for VAT/CST in Punjab the below documents are needed to submit in concerned district office front window by dealer who is applying for new Registration:- 1) If applying under Constitution of Business ‘Co-operative Society’ the following documents will be needed:- a) VAT-1 b) Annexure 1 with Photograph c) ...

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Punjab VAT- HC stays dismissal of appeals for non deposit of 25% of tax demand

Judgement in writ petitions challenging section 62(5) of PVAT Act reserved by High Court Earlier I had shared with my readers that I had filed writ petitions along with other similar petitions challenging the Constitutional validity of section 62(5) of Punjab VAT Act, 2005 before Punjab & Haryana High Court....

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Constitutional Validity of Amended Section 29 of Punjab Value Added Tax Act, 2005

M/s Amrit Banaspati Company Limited. Vs The State of Punjab and others (Punjab & Haryana High Court)

Judgment in case of Amrit Banaspati Company Ltd.- The Hon’ble High Court upheld the Constitutional Validity of the amended Section 29(4) in entirety and dismissed the writ petitions. The basic grievances of the petitioners were that the Amendment of Section 29(4) was prospective and not retrospective....

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