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VAT - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Issue of declaration form C under the Central Sales Tax Act, ...


Court Intervenes in Withholding of Declaration Form C Under Central Sales Tax Act, Citing Statutory Tax Liability Issues.

September 8, 2014

Case Laws     VAT and Sales Tax     HC

Issue of declaration form C under the Central Sales Tax Act, 1956 - withholding of issue of C form - Question was not merely of performance and non-performance of contractual obligations affecting the civil/contractual rights of the parties but also of liability to pay tax which was statutory exaction and therefore, the writ court, cannot shut its eyes and refuse to interfere - HC

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