VAT Articles

Delhi VAT Amnesty Scheme-Highlights

Posted by Rakesh Garg 27 September 2013 29621 Views

DELHI TAX COMPLIANCE ACHIEVEMENT SCHEME, 2013 (DCS) HIGHLIGHTS (by Rakesh Garg, Author & Consultant) Abbreviations used: (i) DSC (or) Scheme : Delhi Tax Compliance Achievement Scheme, 2013 (ii) DVAT Act : Delhi

Materials purchased from unregistered dealers for works contract

Posted by RENGARAJ R.K 20 September 2013 16299 Views

Materials purchased from unregistered dealers for works contract is liable to tax u/s 4(4) of the APVAT Act, 2005. Introduction: The Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad held recently that materials purchased from unregis

Analysis on Compounding of offence with case study

Posted by sivadas chettoor 09 April 2021 21206 Views

INTRODUCTION: This article deals with the critical analysis of the recent decision of the Hon High court of kerala in Tomy Eapen v state of kerala reported in (2013) 21 KTR 215 (Ker). I

Authority for advance ruling under State VAT Act cannot give clarifications under CST Act

Posted by Amit Bajaj 03 July 2013 13655 Views

Andhra Pradesh High court in Prathista Industries Limited vs Commercial tax Officer [2013] 61 VST 58 (AP) has held that Authority for advance ruling under State VAT Act cannot act as Authority for Advance Ruling under Central sales Tax Act, 1956.

Assessment & Refund under MVAT Act

Posted by Krunal.J.Davda 20 June 2013 320057 Views

Assessment & refund Under MVAT Act, 2002 Introduction: From the time MVAT Act has come in force hardly any Assessment Orders were passed, only Refund Orders were generally passed in case of Refund cases,

Recent MVAT Amendments / Changes

Posted by CA CS Pawan Jajoo 17 June 2013 24125 Views

The Schedules A,B,C,D appended to Maharashtra Value Added Tax Act, 2002 are amended with effect from 01-04-2013. Further , certain notifications are also amended. These amendments are briefly discussed below Amendments to Schedule A 1 Braille Watch

No disallowance of Input Tax Credit for merely not charging VAT separately in VAT invoice

Posted by Amit Bajaj 10 June 2013 26430 Views

Punjab VAT Tribunal in The 21st Century Builders and Engineers vs State of Punjab VSTI 2013 17 C-388 has held that input tax credit cannot be disallowed merely on the technical ground that VAT has not been charged separately in VAT invoice, when tax

Haryana VAT Circular - For Builders and Developers

Posted by CA Ankit Gulgulia (Jain) 04 June 2013 36359 Views

Recently Haryana VAT department has released a circular which might be of interest to the developers & builders across the state and conducting operations in Haryana. The Circular is No. 152/ST-1 dated 7th May, 2013 wherein several aspects in re

No Forfeiture Proceedings under CST Act, 1956

Posted by Vasanth Kumar J K 30 May 2013 19059 Views

STATEOF A.P Vs HINDUSTAN CABLES LTD [2013] 57 VST 284 (AP) Fats of the case: Assessee M/s. Hindustan Cables Limited, Cherlapally, was assessed to tax under Central Sales Tax Act, 1956. The Assessing A

Understanding sale and deemed sale

Posted by R.S.. 21 May 2013 48136 Views

Hi Friends, This is my first article on CAClub. The main idea of this write up is to clear the concepts of "Sale", "Deemed Sale" & the main reason for introducing the concept of "Deemed Sale". I would like to requ