Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Violation of Punjab Value Added Tax Act, 2005 - Allegation of ...

Case Laws     VAT and Sales Tax

March 28, 2015

Violation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce any document with regard to the goods being carried in the truck, thereby creating an obstruction in discharge of Government work - no question of the commission of offences punishable under Sections 186 and 353, IPC - HC

View Source

 


 

You may also like:

  1. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

  2. Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. -...

  3. Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench...

  4. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  5. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

  6. Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department...

  7. The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

  8. Addition u/s 40A(3) - cash payments were made to truck drivers after banking hours - even this amount should not have been disallowed u/s 40A(3) read with Rule 6DD of...

  9. Recovery of tax dues - Right of auction purchaser of the property - Since the petitioner had purchased in the auction sale conducted by the bank under the provisions of...

  10. Disallowance of value added tax payable amount made under section 43B - assessee has not shown to us that the computations given in the value added tax audit report was...

  11. Penalty u/s 51 (7) (b) of the Punjab Value Added Tax Act, 2005 - evasion of tax - The mere possibility of a local sale would not clothe the officials of the respondents...

  12. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

  13. Inclusion of value of land for charging Value Added Tax - the value of immovable property and any other thing done prior to the date of entering of the agreement of sale...

  14. Sale tax paid on sales return - allegation of bogus sales - allowable business loss - When the factum of sales return has been proved in favour of the assessee and...

  15. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

 

Quick Updates:Latest Updates