Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of Sales Tax / VAT - deemed export to DTA - units in SEZs - A declaration is sought to extend the benefit contrary to the Statute (i.e., KVAT), and the declaration could be over and above what is accepted as a Policy by the State Legislature in Section 6(7)(b) read with Section 32(1). The declaration could be a singular instance under the Act despite attracting the incidence of liability for the sales made to DTA, still, the petitioner could be allowed to have the exemption from payment of tax.- HC
Levy of Sales Tax / VAT - deemed export to DTA - units in SEZs - A declaration is sought to extend the benefit contrary to the Statute (i.e., KVAT), and the declaration could be over and above what is accepted as a Policy by the State Legislature in Section 6(7)(b) read with Section 32(1). The declaration could be a singular instance under the Act despite attracting the incidence of liability for the sales made to DTA, still, the petitioner could be allowed to have the exemption from payment of tax.- HC
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