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VAT - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Tax on sale of Duty of Entitlement Pass Book (DEPB) - The ...

Case Laws     VAT and Sales Tax

August 8, 2020

Tax on sale of Duty of Entitlement Pass Book (DEPB) - The aforesaid order is self explanatory. As such, the respondent (Tamil Nadu) herein will not have jurisdiction to levy tax on sale of a Duty Entitlement Pass Book for a sale and delivery, which was completed in Maharastra. As such, the levy of tax itself is liable to be quashed. - HC

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