Whether KVAT Can be levied on vat tax which is included in price but separtely shoen in bill pl quote if any case law

[SANJAY SHIRGUPPE]

the assessing officer has levied tax simply on the ground that price written on the bill is inclusive of tax hence you have to pay the kvat on gross amount of bill instead net value before tax even though bifurcation of tax is shown in the bill and monthly returns are also filed bifurcating tax amount and net  value  ,. Is assessing officer justified in leving tax on tax ?  Is any judgments are available to produce  before appeallate authority

AI Summary

KVAT Act: Double Taxation on VAT Amount Displayed Separately on Bills Challenged; Tax Authority's Approach Questioned. A user questioned whether the Karnataka Value Added Tax (KVAT) can be levied on the VAT amount included in the price but shown separately on the bill. The assessing officer imposed tax on the total bill amount, arguing it included tax, despite tax bifurcation on the bill and in monthly returns. A respondent noted that while VAT laws require tax amounts to be shown separately on invoices, double taxation on the same transaction is not permissible under the KVAT Act. If invoices and statutory returns indicate prices include taxes, the assessing authority should not dismiss this claim. Relevant documents should be presented.