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VAT Judgements

No VAT on free supply of medicines

  Bimal Jain    05 December 2015 at 11:55

The Hon’ble High Court held that the State Government isn’t competent to levy tax on the basis of Maximum retail price or any other notional value and further held that the State Government can’t provide an option to the concerned dealer to pay VAT i

Posted in VAT |   2195 Views

The Hon’ble High Court held that the transaction could not be treated as “Deemed sale of goods” under Section 2(1)(zc)(vi) of DVAT Act.

Posted in VAT  2 comments |   3177 Views

The Hon’ble High Court of Punjab and Haryana made elaborate discussion in this regard and held as under: - The State Governments draws their power to impose Sales Tax/ VAT on sale or purchase of goods, other than newspapers, from Entry No.54 of

Posted in VAT |   2995 Views

Hon’ble Supreme Court has re-affirmed the position laid down in Larsen Turbo Case followed by landmark judgment of Five Judge Constitution Bench of the Hon’ble Supreme Court in the case of Kone Elevator India Private Limited Vs. State of Andhra Prade

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The Hon’ble High Court allowed the appeal in favour of the Appellant and held that the present transaction is a composite Works contract involving men and labour.

Posted in VAT  1 comments |   2822 Views

The Hon’ble Supreme Court allowed the appeal in favour of the Department and held that the OL is a dealer liable to pay Sales tax.

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By the aforesaid three trade circulars, the Commissioner has informed the trade that under Section 8(5) of the Central Sales Tax Act, 1956( 'CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are

Posted in VAT |   8935 Views

By an interim order dated 6th July, 2009 in the case of Canon India Pvt. Ltd., it was directed that there shall be stay of the impugned demand. The said interim order has continued. In fact, the writ petition filed by Canon India Private Limited was

Posted in VAT |   5719 Views

With a view to grant some relief in the price rise to the consumers, who had to pay the enhanced price of petrol and diesel, Government of NCT of Delhi issued Memorandum No. F.1(13)/PII/VAT/Act/2006/2069 dated 20th June, 2006 to the following effect:

Posted in VAT |   4295 Views

Whether under the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi, the tax imposed on cotton yarn without fixing the stage of imposition is in conformity with the provisions of Section 15 of the Central Sale Tax Act,

Posted in VAT |   4766 Views