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 August 2015 Year 2015 This

Levy of sales tax / CST on printing of cine wall posters - It ...

Case Laws     VAT and Sales Tax

August 12, 2015

Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as defined in Section 2(ja) of CST Act – Therefore no tax could have been levied on such works contracts under CST Act also - HC

View Source

 


 

You may also like:

  1. Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

  2. Constitutional validity - works contract - levy of sales tax for processing and supply of photographs, photo prints and photo negatives - levy with retrospective effect...

  3. Payment of tax at compounded rates - Levy of VAT / Tax on immovable property or works contract - The imposition of tax on the whole contract value, the State cannot be...

  4. Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing',...

  5. Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods...

  6. Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

  7. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

  8. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  9. Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of...

  10. Exemption under Section 3(B)(2-a) - Work contract - Assessee charged sales tax at 12% as against 4% on sales to the Government department - levy penalty confirmed - HC

  11. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  12. Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically...

  13. Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a...

  14. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

  15. Works contract activity or pure sales activity - printing annual report as per the specification - mere fact that in the execution of the contract for work, the paper...

 

Quick Updates:Latest Updates