Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

The Railway Container Contractor is required in law to get ...

Case Laws     VAT and Sales Tax

February 21, 2017

The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such records are not made available under the statutory scheme, the contractor acquires status of a dealer, so as to attract relevant provisions of the UPVAT - HC

View Source

 


 

You may also like:

  1. Records maintained by a registered Central Excise Manufacturer / Dealer - Article

  2. Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal...

  3. Refund claim - illegal deduction and recovery from the contractors - The Railways had made a deduction on the ground that it is a works contract; which are negatived....

  4. First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted...

  5. Restoration of name of the Company in the Register of Companies - Company is able to demonstrate that it is just to do so, can restore the name of the Company, in the...

  6. Revision u/s 263 - AO treated assessee taxpayer as a “cooperative society” registered u/sec.2(19) - The Revenue argues that the assessee is not a "cooperative society"...

  7. Cenvat Credit - mentioning the names of their clients in the Cenvat registers - There is no prescribed format for making such registers and there is no law which debars...

  8. Cash deposits during the demonetization period were recorded in the books of accounts, with the source maintained. The Assessing Officer invoked Section 69A and charged...

  9. Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to...

  10. Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and...

  11. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

  12. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  13. Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...

  14. How long should a Bank keep records - Violation of the provisions of the FERA - Undisputedly, no such order has been placed on record which required the...

  15. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

 

Quick Updates:Latest Updates