If for any reason Form-C is not forwarded by the purchasing ...

Case Laws VAT and Sales Tax

March 10, 2015

If for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the Sales Tax Department from purchasing dealer or arbitration clause under the agreement. - HC

View Source

← Previous Next →

If for any reason Form-C is not forwarded by the purchasing ...

Case Laws VAT and Sales Tax

March 10, 2015

You may also like:

Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC

Purchase of DEPB against C Forms - any defalcation or violation of the declaration, at the hands of the purchasing dealer, who issued the 'C' Form; would be liable to be...

Validity of reassessment order - Input tax credit on purchases from three dealers - a bonafide purchaser cannot be put at jeopardy, when he has done all that the law...

Claim of sales tax exemption on rice bran - It is not for the selling dealer to go after the purchasing dealer to find out as to in what manner he utilized the goods,...

Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling...

Genuinety of forms issued by the registered purchasing dealers in ST-1 - for the acts of the purchasing dealer, the selling dealer cannot be held responsible. - HC

Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within...

Input tax credit - if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the...

Input tax credit - TNVAT - non-filing of return by the selling dealer - The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had...

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

GST on sale and purchase of old and used jewellery - The applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered...

Sections 16(2)(c) and 16(2)(d) of the Assam and Central Goods and Services Tax Acts, 2017, were challenged regarding the validity of punishing a purchasing dealer for...

Reopening of assessment u/s 147 - reason to suspect v/s reason to believe - The reasons disclosed and placed on record do not allude to the material that was available...

Quick Updates: