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VAT - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Liability of tax on purchase of Supari - Merely because the ...


Tax Liability on Supari Purchases Stands Despite Collection Issues; Section 12 Levy Rights Remain Unaffected.

May 19, 2017

Case Laws     VAT and Sales Tax     HC

Liability of tax on purchase of Supari - Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of ‘levy’ or ‘liability’ conferring right to levy tax u/s 12. - HC

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