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VAT - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Levy of sales tax / VAT on import of goods (yarn in this case) ...


Court Upholds VAT on Yarn Imports, Validates Tax at Entry Level Under Article 286(1)(b.

February 21, 2015

Case Laws     VAT and Sales Tax     HC

Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of goods are not involved, does not seem to come within the purview of sub-clause (b) of clause (1) of Article 286. - Levy upheld - HC

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