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VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

The point of sale of the crude oil - sale of crude oil by the ...

Case Laws     VAT and Sales Tax

July 18, 2016

The point of sale of the crude oil - sale of crude oil by the petitioner from the Barmer Oil Fileds to MRPL etc., all nominated by the Central Government, under clause 1.23 of the PSC is an inter state sale and the Commercial Taxes Department of the State of Rajasthan has no jurisdiction to levy any tax under the provisions of the RVAT Act, 2003. Central Sales Tax at the rate applicable from time to time would however be leviable by the Commercial Taxes Department. - HC

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