Monthly tax deposit requirement for quarterly dealers where aggregate tax liability exceeds threshold, counting VAT, CST and TDS. Quarterly dealers whose aggregate tax liability exceeds the threshold must remit tax monthly; the aggregate includes liabilities under the Delhi Value Added Tax Act and the Central Sales Tax Act and does not exclude Tax Deducted at Source (TDS), so TDS plus the balance tax payable by the dealer are counted for the threshold determination, and affected dealers must make the specified monthly deposits by the stated deadline.
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Provisions expressly mentioned in the judgment/order text.
Monthly tax deposit requirement for quarterly dealers where aggregate tax liability exceeds threshold, counting VAT, CST and TDS.
Quarterly dealers whose aggregate tax liability exceeds the threshold must remit tax monthly; the aggregate includes liabilities under the Delhi Value Added Tax Act and the Central Sales Tax Act and does not exclude Tax Deducted at Source (TDS), so TDS plus the balance tax payable by the dealer are counted for the threshold determination, and affected dealers must make the specified monthly deposits by the stated deadline.
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