VAT

Soaring Fuel Price In India: Cascading Tax Effect & amp; Solutions

Goods and Services Tax - Petrol prices in India crossed a century sometime back and almost half of 2/3rd of that are just Taxes. So who is responsible for this much price rise, centre or state? To answer this question, we need to understand the tax, we pay on fuel in India and reasons that can play a part in […]...

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Quasi Judicial authorities are independent, bound by law but not by administrative instructions

Goods and Services Tax - Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax department are administrative authorities. However, such of the officials as are vested with jurisdiction to assess. The business transactions of the dealers to tax, discharge function which is judicial in nature....

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Difference Between Direct and Indirect Tax

Goods and Services Tax - TAX REVENUE Tax refers to general compulsory contribution of the wealth if a person. It is levied upon natural and corporate person. The main reason behind tax collection is to meet the expense which is incurred in conferring common benefits to the public. The residents of the state are the ones who pay the tax. […]...

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OMAN VAT: Solving The Registration Dilemma

Goods and Services Tax - The Sultanate of Oman is due to implement Value Added Tax ‘VAT’ from 16th April, 2021. The Sultanate of Oman like its Gulf peer, Kingdom of Bahrain, has adopted a phased approach for Implementing VAT in its country. The Tax Authority has released a Transitional Registration guide that proposes a four phase VAT Registration Pro...

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Place of Supply of Goods Under UAE VAT

Goods and Services Tax - In VAT it is very crucial to determine place of supply of every transaction. Because, place of supply is the place where supply is considered to have taken place. Taxability on a particular supply depends upon its place of supply. Where place of supply is considered to be in UAE, tax is applicable on such […]...

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25 States/UTs have so far undertaken reduction of VAT on Petrol & diesel

Goods and Services Tax - 25States/UTs have so far undertaken commensurate reduction of  VAT on Petrol and diesel to give relief to the consumers.  This follows the decision of the Government of India on 3rd November, 2021 to significantly reduce Central Excise Duty on Petrol and Diesel by Rs. 5 & Rs. 10 respectively. While doing so, the States were also urged...

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Date extension – 3rd phase of Rajasthan Amnesty Scheme 2021

Goods and Services Tax - As the persons are coming forward and showing keen interest to settle the issues it is requested that time extension i.e. till 31' December, 2021 may kindly be approved. It will not only for the benefit of the business community but it also it will be good for the department to settle the long pending issues may of 25-30 years old....

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Request for extension of time limit of Rajasthan Amnesty Scheme 2021

Goods and Services Tax - The above Amnesty Scheme 2021 is valid up to 30.09.2021. In this regard it is submitted that there are so many rectification application for mismatch of ITC are also pending with the Commercial Taxes Deptt. Level which are to be disposed off and due to this the dealers are not able to avail the benefit of the Amnesty Scheme....

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Request for extension of Rajasthan VAT Amnesty Scheme 2021

Goods and Services Tax - Tax Bar Association Bhiwadi humbly request your good self to advise / direct the authorities to consider the above points and extend the Rajashthan Amnesty Scheme 2021 by at least 3 months....

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राजस्थान में वेट एमनेस्टी की तारीख 1 माह के लिए और बढ़ा देनी जानी चाहिए

Goods and Services Tax - राजस्थान में वेट एमनेस्टी स्कीम जो इस समय चल रही है और इसका पहले फेज की अंतिम तिथि 31 जुलाई 2021 है| राज्य के कर सलाहकार संघ, व्यापारिक स...

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Proper classification of tariff entry of manufactured sand depends on common parlance//popular meaning test

Robo Silicon Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) - ‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ were tools for interpretation to arrive at a decision on the proper classification of tariff entry. Therefore, ‘manufactured sand’ would certainly fall under the entry ‘sand’, as it stood during the relevant period. T...

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Appellant can’t be penalized for inability of an advocate who had expired

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) - Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authorit...

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PVAT: No penalty merely for issue of invoice in two consecutive serial numbers

Nandrh Sports Industries Vs State of Punjab (VAT Tribunal, Punjab) - Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed....

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Writ maintainable Alternative Remedy available examining records, facts mis-match

Kanunga Extrusion Private Limited Vs Assistant Commissioner (ST) (Madras High Court) - In present facts of the case, the Hon’ble High Court dismissed the writ petitions by observing that question of looking into the records, going into the facts and examining mismatch, this exercise can be done by the Appellate Authority only. Therefore, petitions shall avail alternative remedy....

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KVAT Act – Amnesty Application does not warrant automatic Dismissal of Appeal

Sakthi Agencies Vs The Assistant Commissioner (Kerala High Court) - In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed....

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Karasamadhana Scheme, 2021 time extended till 30.10.2021

(01/01/1970) - Considering the request of the Karnataka State Tax Practitioners Association (R) Bengaluru, time for completion of assessments/re-assessments/rectification and other proceedings was extended upto 31.10.2021....

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Extension of time under Karnataka Karasamadhana Scheme 2021

Government order No. FD 49 CSL 2021 - (29/03/2021) - Extension of time for completion of Assessment/Re-assessment/Rectification and withdrawal of appeal and other proceedings to avail the benefits under Karasamadhana Scheme -2021- Reg....

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Karnataka Karasamadhana scheme 2021

Order No. FD 49 CSI 2021 - (29/03/2021) - Karnataka Karasamadhana scheme 2021 has been notified towards waiver of penalty and interest of arrears under all pre GST State Acts. Online application will be available shortly on website http://gst.kar.nic.in. PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT Sub: Karasamadhana Schem...

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Procedure for Rajasthan Amnesty Scheme 2021

[No. F.( )/Tax (VAT)/Amnesty/CCT /20-21/,2617] - (04/03/2021) - Procedure for Amnesty Scheme-2021 and for disposal of outstanding demands or disputes pertaining to the period upto 30.06.2017:- 1. Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (rajtax.gov.in) for expressing their willingness to ta...

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Kerala VAT- Amnesty scheme-2020 for settlement of arrears – Further instructions

No. CT/01/2020-C1 - (15/09/2020) - Office of the Commissioner of State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram No. CT/01/2020-C1 Dated 15/09/2020 Circular No. 9/ 2020 Sub: Amesty scheme-2020 for settlement of arrears – further instructions issued – Reg: Ref: 1. Kerala Finance Bill, 2020...

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Recent Posts in "VAT"

Proper classification of tariff entry of manufactured sand depends on common parlance//popular meaning test

Robo Silicon Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ were tools for interpretation to arrive at a decision on the proper classification of tariff entry. Therefore, ‘manufactured sand’ would certainly fall under the entry ‘sand’, as it stood during the relevant period. The Notification dated 31.03.2015 was onl...

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Appellant can’t be penalized for inability of an advocate who had expired

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab)

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authority has considered the plea raised before ...

Read More

PVAT: No penalty merely for issue of invoice in two consecutive serial numbers

Nandrh Sports Industries Vs State of Punjab (VAT Tribunal, Punjab)

Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed....

Read More

25 States/UTs have so far undertaken reduction of VAT on Petrol & diesel

25States/UTs have so far undertaken commensurate reduction of  VAT on Petrol and diesel to give relief to the consumers.  This follows the decision of the Government of India on 3rd November, 2021 to significantly reduce Central Excise Duty on Petrol and Diesel by Rs. 5 & Rs. 10 respectively. While doing so, the States were also urged...

Read More

Writ maintainable Alternative Remedy available examining records, facts mis-match

Kanunga Extrusion Private Limited Vs Assistant Commissioner (ST) (Madras High Court)

In present facts of the case, the Hon’ble High Court dismissed the writ petitions by observing that question of looking into the records, going into the facts and examining mismatch, this exercise can be done by the Appellate Authority only. Therefore, petitions shall avail alternative remedy....

Read More

KVAT Act – Amnesty Application does not warrant automatic Dismissal of Appeal

Sakthi Agencies Vs The Assistant Commissioner (Kerala High Court)

In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed....

Read More

De novo reassessment in case of failure of respective authority to consider objections sent by assessee-dealer

Tvl. South India Engineering Corporation Vs Assistant Commissioner (ST) (Madras High Court)

Sales tax authority should de novo do revision/reassessment under Section 27 of TNVAT Act by considering the objections of assessee-dealer and made an order as expeditiously as possible....

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Tripura VAT: HC Quashes order passed in Violation of principal of Natural Justice

ITC Limited Vs State of Tripura (Tripura High Court)

ITC Limited Vs State of Tripura (Tripura High Court) We cannot appreciate the stand of the department that even during the time when the Corona Virus was at its peak, the administrative and legal representatives of the assessee company must appear before the Assessing Officer physically for conducting the hearings. Across the country cour...

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State cannot impose VAT on Extra neutral alcohol (ENA) not fit for human consumption

Jain Distillery Private Limited Vs State of U.P. (Allahabad High Court)

Jain Distillery Private Limited Vs State of U.P. (Allahabad High Court) Relying on Article 246A read with Article 366 (12A) of the Constitution of India, it has been further submitted, insofar as taxes on supply of goods/commodities are concerned, upon the 101 st Constitution amendment, besides “alcoholic liquor for human consumption”...

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Importance of appellate remedy, at no circumstances, be undermined: HC

Saint Gobain Glass India Ltd. Vs Appellate Joint Commissioner (CT) (Madras High Court)

First Appellate Authority under TNVAT Act cannot travel beyond subject matter of assessment - Saint Gobain Glass India Ltd. Vs Appellate Joint Commissioner (CT) (Madras High Court)...

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