Scope of the term 'Dealer' - Constitutional validity of the ...

Court Upholds Tax Liability for 'Dealers,' Rejects Constitutional Challenge Over Lack of Value Addition.

December 16, 2023

Case Laws VAT and Sales Tax HC

Scope of the term 'Dealer' - Constitutional validity of the definition of the term ‘dealer’ - The contention that the petitioner is not liable to pay any tax on sale of goods on the ground that there is no value addition, is insubstantial. The petitioner’s challenge to the constitutional validity of the definition of the ‘dealer’ is founded on ex facie erroneous premise. The same is, accordingly, rejected. - HC

View Source

← Previous Next →

Scope of the term 'Dealer' - Constitutional validity of the ...

Court Upholds Tax Liability for 'Dealers,' Rejects Constitutional Challenge Over Lack of Value Addition.

December 16, 2023

Case Laws VAT and Sales Tax HC

You may also like:

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Customs authority rejected transaction value declared by importer and enhanced value based on email evidence and statement of partner admitting negotiated higher price....

The Delhi High Court addressed a case involving money laundering and illegal kidney transplantation conspiracy. The court emphasized that bail can be challenged and...

Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the...

Service tax on sale and purchase of flats – constitutional validity upheld by HC

The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure...

Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

Petitioner sought regular bail in case involving alleged wrongful Input Tax Credit (ITC) availed using fictitious invoices from non-existent/suspicious firms. As per...

HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court...

Quick Updates: