Sales Tax / VAT on rental of electricity meters - petitioner ...

Court Upholds Sales Tax on Rentals for Electricity Meters at Consumer Locations.

March 15, 2012

Case Laws VAT and Sales Tax HC

Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of sales tax upheld - HC

View Source

← Previous Next →

Sales Tax / VAT on rental of electricity meters - petitioner ...

Court Upholds Sales Tax on Rentals for Electricity Meters at Consumer Locations.

March 15, 2012

Case Laws VAT and Sales Tax HC

You may also like:

Electricity meter installed in consumers premises and hire charges collected – no service tax

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

Liability of service tax on sale of electricity - The appellant is not liable to pay service tax on the sale of electricity either received from the Electricity...

The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure...

Services provided in respect installation of meters at the premises of electricity consumers - claim of benefit of Notification No. 45/2010-ST allowed - AT

HC held that petitioner was entitled to refund of IGST and Service Tax paid on ocean freight following Mohit Minerals precedent. While addressing unjust enrichment...

Taxability of additional surcharge collected by a government-owned electricity distribution company from open access consumers who source electricity from private...

The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market...

Service tax on sale and purchase of flats – constitutional validity upheld by HC

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

The High Court addressed the power to grant exemptions u/s 8(5)(b) of the CST Act, ruling that it extends beyond "registered dealers" to include other specified...

Applicability of Section 43B - electricity duty collected by the assessee - The revenue is required to show that the duty, tax, cess or fee (in the present case...

Quick Updates: