VAT Judgements

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,

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

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

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

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

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

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

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

Payments of service tax as also the VAT are mutually exclusive

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