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 February 2023 Year 2023 This

Penalty u/s 51 (7) (b) of the Punjab Value Added Tax Act, 2005 - ...

Case Laws     VAT and Sales Tax

February 16, 2023

Penalty u/s 51 (7) (b) of the Punjab Value Added Tax Act, 2005 - evasion of tax - The mere possibility of a local sale would not clothe the officials of the respondents to take such an action when there was no material on record to indicate that an attempt was made by the appellant to deliver the goods at a different place and to sell them in the local market by evading payment of tax. - HC

View Source

 


 

You may also like:

  1. Justification of upholding the penalty imposed u/s 51(7)(b) for goods imported from an excise duty-exempt state on the ground of undervaluation based on MRP provisions...

  2. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

  3. Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC

  4. Interpretation of statute - Levy of VAT - credit note received subsequent to the date of the invoice - Determination of Turnover - Input Tax Credit - Large Bench...

  5. Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a...

  6. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  7. Amendment in Delhi Value Added Tax Rules, 2005 - Notification

  8. The petitioner brought a consignment of jewelry from Mumbai to Cochin without a valid Form 8FA declaration as required under the Kerala Value Added Tax Rules. The...

  9. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

  10. Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name...

  11. Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

  12. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

  13. Deduction of TDS u/s 51(1) of GST - supply conservancy/solid waste management service to the Municipal Corporation - Section 51(1) of the Act provides that the...

  14. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

  15. Notification No. 165/2003-Cus. dated 12.11.2003 excluded reflective glass from Anti-Dumping Duty (ADD), but Notification No. 6/2009 did not. Notification No. 51/2009...

 

Quick Updates:Latest Updates