Dear Sir and my seniors
Pl assist me in one case
Our company registered under the ROC of delhi and our office in delhli and gurgaon and also warehouse in maharashtra
As we pay the VAT and get TIN in maharashtra we recieved a letter for pay to profession tax as per section 4 of profession tax act 1975.
My query is that we have no employee in maharashtra and our company registered in ROC of delhi
We are liable to pay profession tax as per profession tax act 1975 ????
Pl assist me in this matter
Regards
Vinit Goyal
Profession tax liability for companies with a Maharashtra establishment but no local employees requires assessment of taxable presence. Whether a company must remit profession tax to Maharashtra when registered in another state but maintaining a warehouse and VAT/TIN in Maharashtra, while having no employees in the State; the issue turns on whether the departmental notice under section 4 creates liability arising from mere business establishment or requires local employees or persons exercising a profession. (AI Summary)