Concessional benefit of tax / CST - purchase of High Speed ...

Case Laws VAT and Sales Tax

December 10, 2020

Concessional benefit of tax / CST - purchase of High Speed Diesel - The Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further directed to permit Online downloading of such Declaration in 'C' Forms to such Dealers. The Circular letter of the Commissioner dated 31.5.2018 stands quashed and set aside - HC

View Source

← Previous Next →

Concessional benefit of tax / CST - purchase of High Speed ...

Case Laws VAT and Sales Tax

December 10, 2020

You may also like:

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...

Benefit of concessional rate of 2% of CST - Post GST era - On a conjoint reading of both sub-sections (1) and (2) of Section 7 of the CST Act, it is clear that the...

Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods for use in mining - there could be no restrictive meaning applied to the term...

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only...

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...

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

Tax residency certificate issued by Singaporean authorities is statutory evidence of the company's residency, and the burden lies on the Revenue authorities to establish...

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...

CIRP - Carry forward of losses - The benefit of carry forward of losses can be availed by the Appellant subject of opportunity to be given to Income Tax Authority to...

Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant...

The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he...

Levy of interest and penalty - Absence of C-Forms - It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the...

Benefit of concessional rate of tax for purchase of raw material used in the manufacture and sale of “kathha”, and “cutch” - The subject sale is an intra-State sale...

Benefit of Exemption from CST - stock transfer or inter-state sale - The petitioner argued for the exemption of tax under Section 6A of the CST Act, contending that the...

Quick Updates: