Can dealer be a sole-proprietor - Merely because the trade name ...

Case Laws VAT and Sales Tax

April 14, 2016

Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting the proceedings or the exercise carried out by the commissioner under sub-sections (5) or (6) of section 33 - Eventually, the dealer must be put to notice - Dealer can be sole-proprietor and vice-versa - HC

View Source

← Previous Next →

Can dealer be a sole-proprietor - Merely because the trade name ...

Case Laws VAT and Sales Tax

April 14, 2016

You may also like:

Capability of sole proprietor/dealer to tax - within the meaning of section 33(1), a sole proprietor/dealer can be brought to tax and his income can be assessed on the...

Service of notice - whether pre-revisional notices was served on the writ petitioner-dealer - This is a fit case to give the benefit of doubt to the writ...

The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole...

SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods...

Exemption to Agro Waste Fired Boilers - parts manufactured by each unit constitute a full boiler or not - Merely because the Trade Notice uses the words CKD/SKD...

Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal...

Retrospective Issuance of Certificates of Origin under India's Trade Agreements - Trade Notice

Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

Refund claim - effect of name change - defective return u/s 139(9) or not - in whose name the refund should be issued? - PAN database correction would certainly indicate...

DOMAIN NAME IS ALSO A TRADE MARK - Article

SSI exemption - use of brand name by others - Mere user of the name or logo used by others which has not acquired the status of brand name or trade name within the...

Intimation for suspension and notice for cancellation of registration - New GST Form inserted

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

SSI Exemption - Manufacture and clearing dutiable goods with the brand name or trade name of another person - for denial of exemption the brand name or trade name has a...

Validity of reassessment order - Input tax credit on purchases from three dealers - a bonafide purchaser cannot be put at jeopardy, when he has done all that the law...

Quick Updates: