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VAT Judgements



Before we traverse the facts, which have given rise to the present appeal, in order to appreciate the issue involved, it would be expedient to refer to the relevant State Government orders/memorandum notified from time to time, in exercise of powers

Posted in VAT |   6816 Views



sales tax - works contract - programming and providing computer software - consultancy charges - finding of additional commissioner upon scrutiny of books and invoices and profit and loss account that dealer engaged in application software developmen

Posted in VAT  1 comments |   32 Views



Developing and selling unbranded software, the authority for clarification relying on the decision in Tata Consultancy Services Vs State of Andhra Pradehs [1997] 105 STC 421 (AP) clarified that the peritioner was not eligible to issue Form XVII for p

Posted in VAT |   54 Views



Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Dealer applying to department in Karnataka for C Forms. Karnataka Sales appropriate state to levy and recover CST

Posted in VAT  1 comments |   31 Views


Freight Charges

  VASANTH D JAGANATH    09 October 2008 at 20:51

Freight charges forms part of turnover of dealer even if it is charges and collected separaely

Posted in VAT |   38 Views



Whether the Section 11 of the Jharkhand Value Added Tax is ultra vires and violative of Article 301

Posted in VAT |   51 Views



The state can levy professional tax on each branch of a person though the person relates to one entity for tax purposes. The SC ruled that each branch of a company is a seperate person as defined with explanation to PT act to levy PT of Rs.2,500/- on

Posted in VAT |   37 Views


Imagic Creative Case on VAT

  Taxguy    10 September 2008 at 16:50

Payments of service tax as also the VAT are mutually exclusive

Posted in VAT |   22 Views


Rules of interpretation

  Taxguy    10 September 2008 at 16:50

impugned judgment has failed to notice the Rules of Interpretation which require that in cases where HSN Code number is indicated against the Tariff Item mentioned in the Third Schedule, then one has to go by the provisions of the HSN as adopted by t

Posted in VAT |   38 Views



Posted in VAT |   24 Views