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VAT - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Payment of the Local Body Tax (LBT) - Post GST era - The ...

Case Laws     VAT and Sales Tax

August 14, 2023

Payment of the Local Body Tax (LBT) - Post GST era - The contention that in view of the deletion of the provisions of the LBT by Maharashtra Act No. XLII of 2017, the saving clause would not operate and the entire exercise of assessment as undertaken by the municipal corporation in regard to the LBT being levied by the municipal corporation is without jurisdiction, cannot be accepted - HC

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