Deferral of Sales Tax - The eligibility certificate once granted ...

Court Rules Sales Tax Deferral Certificate Irrevocable; Bottles Count as Fixed Capital, Crates Excluded for Investments.

September 2, 2013

Case Laws VAT and Sales Tax HC

Deferral of Sales Tax - The eligibility certificate once granted cannot be reviewed by this court under any circumstances as it is only the beneficial scheme for deferral. It is not the case of the petitioner that tax is levied on a different basis - bottles for which investments were made were eligible to be counted for fixed capital investment, but at the same time, crates were excluded. - HC

View Source

← Previous Next →

Deferral of Sales Tax - The eligibility certificate once granted ...

Court Rules Sales Tax Deferral Certificate Irrevocable; Bottles Count as Fixed Capital, Crates Excluded for Investments.

September 2, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Depreciation on glow sign boards and oxygen gas cylinders was rejected by the Assessing Officer, holding that the transaction on the last day of the accounting year...

The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

The Court held that the procedure followed by the Directorate of Enforcement in seizing and selling the luxury vehicles was in accordance with the provisions of the...

The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by...

Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

The court addressed the challenge to the order of attachment and the priority of charge between the Multi-State Co-operative Bank and the Sales Tax Department for...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Quick Updates: