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 July 2015 Year 2015 This

Partial exemption scheme - to increase inter-State sales and ...


High Court Declares Sections 26 and 82(3) of Rajasthan VAT Act, 2003 Invalid; Partial Exemption Scheme Illegal.

July 27, 2015

Case Laws     VAT and Sales Tax     HC

Partial exemption scheme - to increase inter-State sales and decrease the quantum of branch transfers - constitutional validity of Sections 26 and 82(3) of the Rajasthan Value Added Tax Act, 2003 - declared illegal - HC

View Source

 


 

You may also like:

  1. Assessment u/s 153A/143 - Difference between assessments under section 143(3) and 144 - Mention of nature of the order as section 153A r.w.s. 143(3) was not a technical...

  2. Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by...

  3. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

  4. Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

  5. DTAA with Slovenia - Exchange of information - Article 26 as amended w.e.f. 1.3.2017

  6. Interest u/s 234A(1) or as per Sec. 234A(3) - It has categorically been mentioned in sub-section (3) of Section 234A of the Act that provisions of said sub-section can...

  7. Exemption u/s 10(26) - Exemption to individual members of Scheduled Tribes - Whether a partnership firm, formed by individual partners who are entitled to an exemption...

  8. Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section...

  9. Delhi Value Added Tax - Amendment to Section 74 shall be effective from 31-3-2012, amendment to section 81 and section 106 shall be deemed to have come into force from...

  10. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

  11. Exemption u/s 10(26) - scope and ambit of the words “residing” in the opening portion of section 10(26) - A member of Scheduled Tribe is bound to obtain a certificate...

  12. This case involves the contravention of Section 3(b) of the Foreign Exchange Management Act (FEMA), 1999, pertaining to under-invoicing of imports to evade customs duty....

  13. Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

  14. Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that...

  15. Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962...

 

Quick Updates:Latest Updates