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 April 2015 Year 2015 This

Classification of goods - stationary items or not - marker as ...


Court Rules Markers and Highlighters as Writing Instruments for VAT and Sales Tax Classification.

April 7, 2015

Case Laws     VAT and Sales Tax     HC

Classification of goods - stationary items or not - marker as well as highlighter can fall within the meaning of a pen and by highlighter as well as marker one can certainly write though the low by writing from a marker or a highlighter may not be to that extent but these are definitely instruments of writings. - HC

View Source

 


 

You may also like:

  1. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

  2. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  3. 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...

  4. The appeal challenges the liability to pay stamp duty and penalty on agreements executed prior to the sale deed for two properties. The court determined the real...

  5. Assessee's claim for deduction of written off "Unclaimed VAT" allowed as amount written off was part of purchases made, available for set-off against VAT liability...

  6. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

  7. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  8. This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

  9. Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

  10. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  11. HC ruled on VAT applicability to Set Top Boxes (STBs) under Karnataka VAT Act 2003. STBs were determined to be goods under section 2(15), capable of exclusive subscriber...

  12. Dispute centered on Rule 21(8) of Punjab VAT Rules regarding input tax credit (ITC) calculations following tax rate reduction on iron and steel goods. SC upheld HC's...

  13. CESTAT ruled in favor of the appellant, setting aside service tax demands on two grounds. First, the tribunal determined that the supply of DG sets to IOCL constituted a...

  14. The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

  15. Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should...

 

Quick Updates:Latest Updates