Scope of the term Dealer - a public charitable trust running and ...

High Court Rules Charitable Hospital Trust Not a Dealer Under VAT, Sales Tax Laws Due to Non-Business Activities.

August 18, 2016

Case Laws VAT and Sales Tax HC

Scope of the term Dealer - a public charitable trust running and maintaining a public hospital - it is not engaged in business activity and therefore, the appellant is not a dealer - HC

View Source

← Previous Next →

Scope of the term Dealer - a public charitable trust running and ...

High Court Rules Charitable Hospital Trust Not a Dealer Under VAT, Sales Tax Laws Due to Non-Business Activities.

August 18, 2016

Case Laws VAT and Sales Tax HC

You may also like:

ITAT determined that a registered charitable trust's income should be taxed at normal rates rather than maximum marginal rates, despite undefined trustee shares. While...

Scope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - GVAT - Petitioner not a dealer - HC

Dealer or not - Charitable trust - Whether Tribunal was justified in holding that the appellant's activity of manufacture and sale of sweetmeats and farsan is...

Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period....

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

Refund of Excess ITR certified by the Auditor - Input Tax Rebate (ITR) - u/s 15, the burden of proving that any sale or purchase effected by a dealer is not liable to...

Charitable trust - if the business is incidental to the attainment of the objectives of the trust and separate books of accounts are maintained by such trust or...

Input Tax Credit (denied retrospectively) - denial on account of cancellation of the VAT registration of the dealers (who have effected sale of the goods to these...

Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The...

The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se...

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property...

Treatment given to the amount deposited by the dealer - stand of Department is that the amount deposited by the dealer on 30.03.2007 is firstly credited to the interest...

Quick Updates: