Vend Fee collected from the licensee-viz., TASMAC as per Rule ...

Vend Fee from TASMAC u/r 15(2) not part of taxable turnover for assessee.

January 2, 2014

Case Laws VAT and Sales Tax HC

Vend Fee collected from the licensee-viz., TASMAC as per Rule 15(2) of the Tamil Nadu Indian made Foreign Spirits (Supply by Wholesale) Rules, 1981 cannot be included in the taxable turnover of the assessee - HC

View Source

← Previous Next →

Vend Fee collected from the licensee-viz., TASMAC as per Rule ...

Vend Fee from TASMAC u/r 15(2) not part of taxable turnover for assessee.

January 2, 2014

Case Laws VAT and Sales Tax HC

You may also like:

Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief...

Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is...

Exemption u/s 11 - charitable purposes u/s 2(15) or not? - The Tribunal held that, mere selling some product at a profit will not ipso facto hit assessee by applying...

Exemption u/s 11 - Profit motive - commercial activities as hit by the proviso to Sec. 2(15) - The majority of rent received by the assessee include rental from marriage...

Exemption u/s 11 - Denial of exemption as assessee is into providing buses on hire for excursion, wedding, pilgrimage etc., to general public and charges for such...

Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions...

Exemption u/s 11 - applicability of Section 2(15) - addition on account of premium on land and shades - it could not be said that the activities carried out by the...

Claim for exemption u/s 11 - charging fee for services - the proviso to section 2(15) of the Act cannot be invoked to exclude assessee Trust from the purview of section...

Exemption u/s 11 - charitable activity u/s 2(15) - extra fees collected over and above prescribed fees - capitation fee - benefit of section 11 of the Act cannot be...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for...

ITAT upheld the AO's decision to treat one-time life membership and institutional membership fees as non-corpus funds, making them ineligible for exemption under Section...

Exemption u/s 11 - letting-out auditorium was a commercial activity - proviso to Sec.2(15) - Once the assessee falls under the category of education in term of section...

Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

Quick Updates: