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 March 2023 Year 2023 This

Retrospective withdrawal of exemption - exemption from sales tax ...


Court Rules Against Retrospective Withdrawal of Tax Exemptions on Waste Paper and Bottles u/s 17(3) TNGST Act.

March 24, 2023

Case Laws     VAT and Sales Tax     HC

Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the power to grant exemption prospectively or retrospectively, the power to withdraw, annul, modify or vary a notifcation traceable to sub-Section (3) to Section 17 of the TNGST Act, cannot be exercised retrospectively. - HC

View Source

 


 

You may also like:

  1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  2. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  3. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

  4. The AAR determined that services provided by the applicant for maintaining micro-compost centers and processing wet waste for Greater Chennai Corporation are...

  5. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  6. Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they...

  7. Disallowance u/s 40A(3) - AO opined that banker’s cheques were not covered in any of the provisions of Rule 6DD of the Income Tax Rules as they were the account payee...

  8. The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

  9. Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected...

  10. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

  11. Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending...

  12. Salary income - Taxability of "fringe benefits" or "amenities" provided to employees - Validity of Section 17(2)(viii) and Rule 3(7)(i) - benefit enjoyed by bank...

  13. Exemption under Notification 4/2004 - Rule 6(3)(C) of the CENVAT Credit Rules – Supply of services to SEZ - in view of retrospective amendment stay granted - AT

  14. The High Court addressed the issue of exemption u/s 10(25)(iii) of the Income Tax Act. The Assessing Officer denied the exemption to the assessee fund, claiming it lost...

  15. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

 

Quick Updates:Latest Updates