Transfer of jurisdiction to a Special Zone reallocates filing and assessment responsibility for works-contract and right-to-use dealers. Directive transferring administration of specified dealers' tax returns and files to a designated Special Zone for handling works contract transactions and transfer of right to use goods; officers in that zone will monitor tax payments, handle proceedings from those returns and related sale/purchase transactions, and the existing VATOs/AVATOs will cease jurisdiction over those matters with assessment responsibility for the earlier year also assigned to the Special Zone.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of jurisdiction to a Special Zone reallocates filing and assessment responsibility for works-contract and right-to-use dealers.
Directive transferring administration of specified dealers' tax returns and files to a designated Special Zone for handling works contract transactions and transfer of right to use goods; officers in that zone will monitor tax payments, handle proceedings from those returns and related sale/purchase transactions, and the existing VATOs/AVATOs will cease jurisdiction over those matters with assessment responsibility for the earlier year also assigned to the Special Zone.
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