Please provide your opinion with supporting notification, if any, for the following case:
Mr. X(based at delhi) imports Juna(scrubber) from China and sells it all over India. He paid SAD (4%) at the time of import and was claiming the refund of the same after paying sales tax in Delhi.
The Delhi VAT department, through a notification changed the rate of sales tax on the product from 12.5 percent to 0 percent.
Now, whether he is still eligible to get the refund of SAD or not.
Ya i think refund will be getable now also,
Because goods are stil have tax rate @ 0%
Not an exempt
MY OPIINION
YOU WILL NOT GET SAD REFUND. AS IT DOES NOT QUALIFY THE CRITERIA MENTIONED IN SAD NOTIFICATION NO 102/2007. PL READ AND GET BACK IN CASE OF ANY QUERY
thanks for ur replies... i also think that we will get the refund bcoz aftr posting the query i was lukin for case laws related to the same. In the case of Commissioner of Customs, Patna vs. Katyal Metal Agencies [2012-TIOL-1053-CESTAT-KOL], the Kolkata Tribunal while dismissing a stay petition filed by the Department held that SAD is levied to counterbalance VAT. In case the goods are exempt from VAT, the same should be exempt from SAD also. Accordingly, SAD paid by the assessee should be refunded.
So this judgement makes our point strong.. i needed one more clarification i.e. whether there is any law which says that even when there is no sales tax on any specific commodity, then also an importer is liable to pay tax on the same.
I think this is a wierd question but this is as per one of our senior colleagues but i disagree to this. Please give your opinion.
whether stand differs if the products are exempt by inserting in the exempt schedule.
rather than by notification.
PL CORRECT ME IF I AM WRONG YOU WILL BE ABLE TO GET THE REFUND OR EXEMPTION WHEN ONE THE CONDITION FOR AVAILING THE BENEFIT SAYS' NOT EXEMPTED FROM SALES TAX
IN SAD, IF IAM NOT WRONG, IT SAYS " SALE ON PAYMENT OF APPLICABLE SALES TAX, IF SO IF ITEMS ARE MAPPED FOR 0% SALES TAX, THEN IT WILL NOT QUALIFY
Dear sir, please help me to know if local sales invoice date is prior to the date of customs out of charge date, customs duty paid date is prior to the sales invoice date, can officer reject my sad claim, please provide any case law for such instances
Originally posted by : Rama Krishnan
PL CORRECT ME IF I AM WRONG YOU WILL BE ABLE TO GET THE REFUND OR EXEMPTION WHEN ONE THE CONDITION FOR AVAILING THE BE
IN SAD, IF IAM NOT WRONG, IT SAYS " SALE ON PAYMENT OF APPLICABLE SALES TAX, IF SO IF ITEMS ARE MAPPED FOR 0% SALES TAX, THEN IT WILL NOT QUALIFY
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