VAT not applicable on inter-state sale of goods
Last updated: 24 August 2023
Court :
Patna High Court
Brief :
The Hon'ble Patna High Court in PCM Cement Concrete Pvt. Ltd. v. The Union of India [Civil Writ No. 10444 of 2012 dated July 28, 2023] held that VAT was wrongly collected by the Indian Railways by misunderstanding the transaction as intra-state sale. The Indian Railways is liable to refund the illegal tax collected and can further claim the refund from the Bihar Value Added Tax Department.
Citation :
Civil Writ No. 10444 of 2012 dated July 28, 2023
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Bimal Jain
Published in VAT
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