Jurisdiction of Assessment Order passed to deny ITC where ...

Challenge on Assessment Jurisdiction: No ITC Claimed, Section 19(20) Inapplicable for Cement Sold Below Purchase Price.

July 14, 2017

Case Laws VAT and Sales Tax HC

Jurisdiction of Assessment Order passed to deny ITC where appellant had sold goods at a price lesser than the price at which the goods were purchased by him - the appellant has not availed of ITC in respect of the subject goods i.e., cement. Therefore, there was no occasion for the Assessing Officer, in any event, to invoke the provisions of Section 19(20) - HC

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Jurisdiction of Assessment Order passed to deny ITC where ...

Challenge on Assessment Jurisdiction: No ITC Claimed, Section 19(20) Inapplicable for Cement Sold Below Purchase Price.

July 14, 2017

Case Laws VAT and Sales Tax HC

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