Taxability of kerosene through PDS: dealers must pay VAT at prescribed rate; officers ordered to verify returns promptly. Sale of Kerosene Oil through the Public Distribution System is taxable at 4% VAT and must not be shown as exempt. Value Added Tax Officers and Assistant Officers are directed to scrutinise returns of dealers selling kerosene through PDS to ascertain correct tax payment and to conduct default assessments promptly where violations are found.
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Provisions expressly mentioned in the judgment/order text.
Taxability of kerosene through PDS: dealers must pay VAT at prescribed rate; officers ordered to verify returns promptly.
Sale of Kerosene Oil through the Public Distribution System is taxable at 4% VAT and must not be shown as exempt. Value Added Tax Officers and Assistant Officers are directed to scrutinise returns of dealers selling kerosene through PDS to ascertain correct tax payment and to conduct default assessments promptly where violations are found.
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