Levy of sales tax on chemical used in development of photographs ...

Court Rules No Sales Tax on Photography Chemicals Rendered Unusable; Not Considered Sold to Consumers.

April 16, 2015

Case Laws VAT and Sales Tax HC

Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that chemical has been sold to the consumers. - HC

View Source

← Previous Next →

Levy of sales tax on chemical used in development of photographs ...

Court Rules No Sales Tax on Photography Chemicals Rendered Unusable; Not Considered Sold to Consumers.

April 16, 2015

Case Laws VAT and Sales Tax HC

You may also like:

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...

The case involved a challenge to the levy of Entry Tax on "PET Reisin" and "PVC Granuels" under the Assam Entry Tax Act, 2008. The issue was whether these items could be...

Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography...

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...

Assessee has sold the chemical unit not as a going concern but itemized sale was made vide agreement and hence, the sale cannot be treated as slump sale - AT

The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the...

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...

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...

Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the...

Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption...

Tax collected at source (TCS) u/s 206C on sale of scrap - Revenue treated assessee as "defaulter" for non-collection of TCS u/s 206C. Held: Sale categorized into three...

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...

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...

Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) are not enumerated in Entry-9 of the VI Schedule, which covers dyes and chemicals. A Government Order...

Quick Updates: