pvat - Page 3

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 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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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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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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Assessment time cannot be extended if it already becomes time barred: SC

State of Punjab & Ors. Vs M/S Shreyans Indus.Ltd. Etc. (Supreme Court of India)

Supreme Court, in State of Punjab Vs. M/s. Shreyans Indus Ltd., has held that power of the Sales Tax Commissioner to extend the time to pass an order on assessment is to be exercised before the normal period of assessment expires....

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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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September 2021