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VAT - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund of tax deposited - Continuation of exemption after ...


Court Upholds Tax Exemption Transition from KST Act to KVAT Act, 2003; Refund Granted Despite Initial Denial.

June 24, 2016

Case Laws     VAT and Sales Tax     HC

Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC

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