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    December 31, 2013   Case LawsVAT and Sales Tax
    High Court Rules Industries Established Pre-July 2000 Aren't Eligible for SIPI Act 2000 Benefits Under 1996 Policy.
    December 31, 2013   Case LawsVAT and Sales Tax
    Sales Tax Not Applicable: Printed Materials Not Classified as Deemed Sale for Turnover Assessment Purposes.
    December 30, 2013   Case LawsVAT and Sales Tax
    High Court Rules Labels Lack Commercial Value, Exempt from Sales Tax Due to Work and Labor Nature.
    December 28, 2013   Case LawsVAT and Sales Tax
    High Court Rules Dyeing Process as Sale of Goods for Sales Tax, Overturns Tribunal Decision.
    December 26, 2013   Case LawsVAT and Sales Tax
    Court Rules Reallocation Endorsement Does Not Qualify Sale as Interstate for Tax Purposes u/s 3(a.
    December 24, 2013   Case LawsVAT and Sales Tax
    Court Rules Procuring Orders Doesn't Make One a Purchaser in Inter-State Diesel Generator Sales Case.
    December 20, 2013   Case LawsVAT and Sales Tax
    Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations.
    December 19, 2013   Case LawsVAT and Sales Tax
    Goods in transit cannot be seized just for missing a Transit Declaration Form; it creates a rebuttable presumption.
    December 17, 2013   Case LawsVAT and Sales Tax
    Forty-sixth Amendment: Court Questions Impact on Doctrine of Mutuality in VAT and Sales Tax Cases.
    December 17, 2013   Case LawsVAT and Sales Tax
    Court Rules Tax Demand Unjustified: No Evidence of Involvement in Central Sales, Best Judgment Assessment Not Needed.
    December 16, 2013   Case LawsVAT and Sales Tax
    Trademark Use Transfer Subject to Sales Tax as Intangible Goods Under Legal Review.
    December 14, 2013   Case LawsVAT and Sales Tax
    High Court Rules Business Unit Sale Price Should Not Count Towards Turnover According to Agreement Terms.
    December 11, 2013   Case LawsVAT and Sales Tax
    High Court Rules Tamil Nadu Sales Tax Not Applicable to Ship Sales of Specific Goods Outside State Jurisdiction.
    December 7, 2013   Case LawsVAT and Sales Tax
    High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.
    December 2, 2013   Case LawsVAT and Sales Tax
    Old Arms Purchasers Not Manufacturers u/s 2(ee), Affecting Sales Tax Liability.
    November 30, 2013   Case LawsVAT and Sales Tax
    High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn't Affect Eligibility.
    November 22, 2013   Case LawsVAT and Sales Tax
    Trade Tax Exemption on Rice Sales: 2004 Notification Applies Only Prospectively, Not Retrospectively.
    November 16, 2013   Case LawsVAT and Sales Tax
    State Governments Can Tax Goods Transferred in Work Contracts, Including Dyes and Chemicals, Under VAT and Sales Tax Rules.
    November 15, 2013   Case LawsVAT and Sales Tax
    Assessee Must Justify Non-Production of Books During Survey to Avoid Negative Inference.
    November 14, 2013   Case LawsVAT and Sales Tax
    High Court Rules Unsealed 20-Liter Water Jars Not Subject to Sales Tax; Must Be Sealed to Qualify.
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    Highlights
    All› VAT / Sales Tax › VAT / Sales Tax - 2013
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    December 31, 2013   Case Laws VAT and Sales Tax
    High Court Rules Industries Established Pre-July 2000 Aren't Eligible for SIPI Act 2000 Benefits Under 1996 Policy.
    December 31, 2013   Case Laws VAT and Sales Tax
    Sales Tax Not Applicable: Printed Materials Not Classified as Deemed Sale for Turnover Assessment Purposes.
    December 30, 2013   Case Laws VAT and Sales Tax
    High Court Rules Labels Lack Commercial Value, Exempt from Sales Tax Due to Work and Labor Nature.
    December 28, 2013   Case Laws VAT and Sales Tax
    High Court Rules Dyeing Process as Sale of Goods for Sales Tax, Overturns Tribunal Decision.
    December 26, 2013   Case Laws VAT and Sales Tax
    Court Rules Reallocation Endorsement Does Not Qualify Sale as Interstate for Tax Purposes u/s 3(a.
    December 24, 2013   Case Laws VAT and Sales Tax
    Court Rules Procuring Orders Doesn't Make One a Purchaser in Inter-State Diesel Generator Sales Case.
    December 20, 2013   Case Laws VAT and Sales Tax
    Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations.
    December 19, 2013   Case Laws VAT and Sales Tax
    Goods in transit cannot be seized just for missing a Transit Declaration Form; it creates a rebuttable presumption.
    December 17, 2013   Case Laws VAT and Sales Tax
    Forty-sixth Amendment: Court Questions Impact on Doctrine of Mutuality in VAT and Sales Tax Cases.
    December 17, 2013   Case Laws VAT and Sales Tax
    Court Rules Tax Demand Unjustified: No Evidence of Involvement in Central Sales, Best Judgment Assessment Not Needed.
    December 16, 2013   Case Laws VAT and Sales Tax
    Trademark Use Transfer Subject to Sales Tax as Intangible Goods Under Legal Review.
    December 14, 2013   Case Laws VAT and Sales Tax
    High Court Rules Business Unit Sale Price Should Not Count Towards Turnover According to Agreement Terms.
    December 11, 2013   Case Laws VAT and Sales Tax
    High Court Rules Tamil Nadu Sales Tax Not Applicable to Ship Sales of Specific Goods Outside State Jurisdiction.
    December 7, 2013   Case Laws VAT and Sales Tax
    High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.
    December 2, 2013   Case Laws VAT and Sales Tax
    Old Arms Purchasers Not Manufacturers u/s 2(ee), Affecting Sales Tax Liability.
    November 30, 2013   Case Laws VAT and Sales Tax
    High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn't Affect Eligibility.
    November 22, 2013   Case Laws VAT and Sales Tax
    Trade Tax Exemption on Rice Sales: 2004 Notification Applies Only Prospectively, Not Retrospectively.
    November 16, 2013   Case Laws VAT and Sales Tax
    State Governments Can Tax Goods Transferred in Work Contracts, Including Dyes and Chemicals, Under VAT and Sales Tax Rules.
    November 15, 2013   Case Laws VAT and Sales Tax
    Assessee Must Justify Non-Production of Books During Survey to Avoid Negative Inference.
    November 14, 2013   Case Laws VAT and Sales Tax
    High Court Rules Unsealed 20-Liter Water Jars Not Subject to Sales Tax; Must Be Sealed to Qualify.

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      VAT and Sales Tax

      Rejection of books of accounts - It is incumbent upon the...

      Assessee Must Justify Non-Production of Books During Survey to Avoid Negative Inference.

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      VAT and Sales TaxNovember 15, 2013Case LawsHC
      Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn - HC
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