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 October 2017 Year 2017 This

Rate of tax on burnt coal - taxable at 4% or 10% - UPVAT Act - ...

Case Laws     VAT and Sales Tax

October 25, 2017

Rate of tax on burnt coal - taxable at 4% or 10% - UPVAT Act - in the process of manufacturing paper and at the end of the manufacturing operation a residue of coal is left over which is then sold - revenue failed to establish that the residual commodity had lost all its combustible properties - to be taxed at 4% - HC

View Source

 


 

You may also like:

  1. Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without...

  2. Classification of goods - Enzymes - taxable @ 4% - or liable to tax @ 10% - "Enzyme" a chemical under Notification no.1084 dated 25.02.2003 to be chargeable to tax as...

  3. Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential...

  4. Concessional rate of entry tax - import of coal - Section 9C of the Orissa Entry Tax Act, 1999 - whether generation of electricity is a manufacturing activity -...

  5. Concessional rate of tax - CST - Such goods, which were purchased for a particular type of end use, have been sold away to the registered dealer and hence, this...

  6. Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form ‘C - Price / rate is inclusive of tax - the rate of CST applicable for the...

  7. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

  8. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

  9. Levy of Surcharge and cess - to be computed over the rate of tax as per DTAA or not - Article 12 read with Article 2 of the tax treaty makes it clear that the rate of...

  10. Rate of value added tax (VAT) - samosa - whether the rate of tax on Samosa should be 8% or 5%? - samosas are to be taxed at the rate of 8% for the first six months and,...

  11. Rate of service tax increased from 10% to 12%

  12. Whether Service Tax is payable on yearly installments due after 1.4.2016 in respect of spectrum assigned before 1.4.2016? - Exempted with specific conditions - The...

  13. Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing but “mineral” under Sales Tax Act exigible to tax at the rate of...

  14. Writ petitions challenged the 4% withholding tax rate u/s 195 on receipts asserted as business income u/s 9(1)(i), despite the petitioner having withheld tax at 1.5%....

  15. Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

 

Quick Updates:Latest Updates