Additional Sales Tax levy - after taking the taxable turnover ...

Case Laws VAT and Sales Tax

July 5, 2013

Additional Sales Tax levy - after taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to the relevant tax rate therein applicable to the period - HC

View Source

← Previous Next →

Additional Sales Tax levy - after taking the taxable turnover ...

Case Laws VAT and Sales Tax

July 5, 2013

You may also like:

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

Determination of taxable turnover - The highest amount, among all these three sources in each year had taken on year-wise taxable value for determining demand of tax -...

The liability to pay additional sales tax is to be collected on the total taxable turnover of the dealer for the entire year. Therefore, the contentions advanced by the...

Service of notice - time limitation - Escaped assessment of tax - escaped turnover - Even according to the respondent, the inspection took place in the year 2015;...

Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of...

Benefit of compounding system of assessment - TNVAT - So long as the petitioner has the taxable turnover for the year under consideration at less than ₹ 50 lakhs...

The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure...

The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the...

Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover...

Levy of tax on consumption of electricity by captive generative units - if the levy of electricity tax in terms of Sections 3[1] [2] and 4[3] of the Amendment Act, 2013...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Taxable income - Relevant assessment year - if the assessee is paying tax at the maximum marginal rate for the preceeding year as well as for the year under...

Estimation of exempted turnover and taxable turnover - SAIL was unable to produce materials to show to what extent the canteen sales included sale of tax-free goods and...

Quick Updates: