KVAT - The clarification issued u/s 59 is different from the ...

Section 59 Clarification Applies to All Dealers, Section 60 Ruling Only Binds Applicant in KVAT.

May 4, 2015

Case Laws VAT and Sales Tax HC

KVAT - The clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60. In the latter case, the ruling of the authority would be binding only on the applicant which seeks such clarification, whereas in the former case (u/s 59), it would be applicable to all registered dealers liable to pay tax. - HC

View Source

← Previous Next →

KVAT - The clarification issued u/s 59 is different from the ...

Section 59 Clarification Applies to All Dealers, Section 60 Ruling Only Binds Applicant in KVAT.

May 4, 2015

Case Laws VAT and Sales Tax HC

You may also like:

Reassessment u/s 147 - Applicability of Advance Rulings in the own case of assessee or Advance Rulings in case of any other assessee - In view of the clear mandate of...

Classification dispute regarding Geo Membrane manufactured by petitioner - whether to be classified under Chapter 59 or Chapter 39 of Tariff. Court relied on Coordinate...

The applicant sought ruling on eligibility for exemption under serial No. 3A of N/N. 9/2017-IT (Rate) as amended by N/N. 2/2018-IT (Rate) regarding dredging services...

The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As...

Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

Form and manner of furnishing details of outward supplies - Rule 59 of the Central Goods and Services Tax Rules, 2017 as amended

Classification of goods - Geomembranes - Woven Tarpaulin - technical uses of Geomembrane, Geomembrane passing the test of Section note XI(1)(g) to Section XI,...

In the absence of any rules being framed u/s 102(2)(z) read with Section 59(2) of the DVAT Act, the power of the Commissioner under Section 59(2) of the DVAT Act to call...

Income Tax: Amendments proposed to sections 245Q and 245R allow applicants to withdraw pending applications before the Board for Advance Rulings (BAR) transferred from...

The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

Threshold Limit of tax audit under section 44AB and section 44AD – clarification - Circular

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

HC ruled on the applicability of Section 143A of Negotiable Instruments Act, 1881, which allows courts to direct drawer of dishonored cheque to pay interim compensation...

Quick Updates: