The High Court upheld the validity of the exemption notification ...

Uttar Pradesh Motor Vehicle Taxation Act: Court Upholds Purchase Condition for Exemption.

Case Laws GST

November 27, 2024

The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a condition that the vehicle must have been purchased in the State of Uttar Pradesh to avail the exemption. The Court held that Section 3 does not restrict the State Government's power to impose conditions for granting exemption. The condition regarding purchase of the vehicle within the State was found reasonable, as it allows the State to earn revenue through GST on such purchases. If vehicles are purchased from outside the State, the State loses that revenue. Therefore, the condition cannot be deemed unreasonable, and the petition challenging the notification was dismissed.

View Source

← Previous Next →

The High Court upheld the validity of the exemption notification ...

Uttar Pradesh Motor Vehicle Taxation Act: Court Upholds Purchase Condition for Exemption.

Case Laws GST

November 27, 2024

You may also like:

Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Demand of Motor Vehicle tax based on local price of similar vehicle - in a case where the figures shown in the purchase invoice are not in any manner manipulated, and is...

Input tax credit (ITC) - Demo vehicle purchased - There is clear provision in law for admissibility of Input tax credit on motor vehicles in any of' the three conditions...

The court dismissed the appeal, upholding the CESTAT's order allowing provisional release of a seized vehicle upon fulfillment of policy condition (II)(iii) of Chapter...

Input tax credit - purchase of motor vehicles i.e. cash carry vans - ITC is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans,...

The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

Inward supply of motor vehicles used for demonstration purposes in the course of business of supplying motor vehicles cannot be availed as input tax credit on capital...

Exemption from GST - activity of providing Skill development training in different sectors/courses under Uttar Pradesh Skill development Mission (UPSDM) to train the...

Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses...

CIRP - GNIDA is Secured Creditor or not - The NCLAT affirmed the validity of the charge claimed by the respondent under Section 13-A of the Uttar Pradesh Industrial Area...

Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. -...

The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

Income-tax (9th Amendment) Rules, 2019 - Additional depreciation on motor cars and motor vehicles shall be allowed in certain conditions.

Reverse Charge Mechanism (RCM) on renting of motor vehicles

Quick Updates: