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    December 31, 2022   Case LawsVAT and Sales Tax
    Petitioner advised to appeal u/s 33 of the VAT Act; Writ Petition under Article 226 not justified.
    December 30, 2022   Case LawsVAT and Sales Tax
    Tribunal Mistakenly Sends Case Back for Reassessment Despite Having All Necessary Evidence to Decide.
    December 28, 2022   Case LawsVAT and Sales Tax
    Court Rejects Claim of Separate Entities, Finds Tax Evasion in Tirupur Sree Annapoorna Hotel and Sree Annapoorna Sweets Case.
    December 28, 2022   Case LawsVAT and Sales Tax
    Appellant's Input Tax Rebate Claim Denied; Selling Dealers Failed to Report Sales in VAT Returns u/s 15.
    December 27, 2022   Case LawsVAT and Sales Tax
    IOCL Challenges Jurisdiction Over Inter-State Transfer, Argues No Deemed Sale in Cylinder Use Transfer Case.
    December 27, 2022   Case LawsVAT and Sales Tax
    Suo-Motu Revision Order Invalid: Addl. CST Lacks Jurisdiction to Revise STO's VAT and Sales Tax Assessment u/s 42.
    December 27, 2022   Case LawsVAT and Sales Tax
    Court Upholds Validity of VAT Assessment Notices Post-GST; Dealers Must Pay Dues Before July 1, 2017.
    December 24, 2022   Case LawsVAT and Sales Tax
    Taxpayer Entitled to Interest on Delayed Refund; Tax Department Must Comply Despite Form 27 Issuance.
    December 24, 2022   Case LawsVAT and Sales Tax
    Court Rejects Appeal Due to Unpaid Pre-Deposit; Orders Payment Within Two Weeks to Proceed Further.
    December 23, 2022   Case LawsVAT and Sales Tax
    High Court Rules Porridge, Including Instant, Exempt from VAT and Sales Tax; Tribunal's Denial Overturned.
    December 23, 2022   Case LawsVAT and Sales Tax
    Court Invalidates Assessment Order for Ignoring Assessee's Reply; Statutory Requirements Not Met.
    December 23, 2022   Case LawsVAT and Sales Tax
    Saree, patta, dhoti, and gamuchha classified as textile products under VAT and Sales Tax laws for tax purposes.
    December 22, 2022   Case LawsVAT and Sales Tax
    Refund Denied for Export Goods u/r 41(4) Due to Carry Forward Instead of Claim in VAT R-2.
    December 17, 2022   Case LawsVAT and Sales Tax
    UP State Sugar Corporation's Attempt to Retain Pre-Acquisition Dues Challenged; Appellant Seeks Relief for Pre-2010 Transactions.
    December 17, 2022   Case LawsVAT and Sales Tax
    Court Rules Tractor Trolleys Not Independent Vehicles for Tax Purposes u/s 2(h) of OET Act.
    December 17, 2022   Case LawsVAT and Sales Tax
    Dealers Must Deposit 50% of Disputed Tax for Stay During Appeal Under AP VAT Act, 2005.
    December 15, 2022   Case LawsVAT and Sales Tax
    Exemption Denied: Court Rules Gold for Jewelry Manufacturing in Tamil Nadu Not Exempt u/r 26A in West Bengal.
    December 15, 2022   Case LawsVAT and Sales Tax
    Petitioner Seeks CST Exemption for Interstate Sales; Tribunal Must Stick to Revenue Matters Raised, Says Court.
    December 14, 2022   Case LawsVAT and Sales Tax
    High Court Overturns Lower Decisions, Allows Exemption on Penultimate Export Sale u/s 5(3) of CST Act.
    December 8, 2022   Case LawsVAT and Sales Tax
    Court Rules Hotel Restaurant's Alcohol Sales Excluded from VAT, Sales Tax Turnover Calculation.
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    Highlights
    All› VAT / Sales Tax › VAT / Sales Tax - 2022
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    December 31, 2022   Case Laws VAT and Sales Tax
    Petitioner advised to appeal u/s 33 of the VAT Act; Writ Petition under Article 226 not justified.
    December 30, 2022   Case Laws VAT and Sales Tax
    Tribunal Mistakenly Sends Case Back for Reassessment Despite Having All Necessary Evidence to Decide.
    December 28, 2022   Case Laws VAT and Sales Tax
    Court Rejects Claim of Separate Entities, Finds Tax Evasion in Tirupur Sree Annapoorna Hotel and Sree Annapoorna Sweets Case.
    December 28, 2022   Case Laws VAT and Sales Tax
    Appellant's Input Tax Rebate Claim Denied; Selling Dealers Failed to Report Sales in VAT Returns u/s 15.
    December 27, 2022   Case Laws VAT and Sales Tax
    IOCL Challenges Jurisdiction Over Inter-State Transfer, Argues No Deemed Sale in Cylinder Use Transfer Case.
    December 27, 2022   Case Laws VAT and Sales Tax
    Suo-Motu Revision Order Invalid: Addl. CST Lacks Jurisdiction to Revise STO's VAT and Sales Tax Assessment u/s 42.
    December 27, 2022   Case Laws VAT and Sales Tax
    Court Upholds Validity of VAT Assessment Notices Post-GST; Dealers Must Pay Dues Before July 1, 2017.
    December 24, 2022   Case Laws VAT and Sales Tax
    Taxpayer Entitled to Interest on Delayed Refund; Tax Department Must Comply Despite Form 27 Issuance.
    December 24, 2022   Case Laws VAT and Sales Tax
    Court Rejects Appeal Due to Unpaid Pre-Deposit; Orders Payment Within Two Weeks to Proceed Further.
    December 23, 2022   Case Laws VAT and Sales Tax
    High Court Rules Porridge, Including Instant, Exempt from VAT and Sales Tax; Tribunal's Denial Overturned.
    December 23, 2022   Case Laws VAT and Sales Tax
    Court Invalidates Assessment Order for Ignoring Assessee's Reply; Statutory Requirements Not Met.
    December 23, 2022   Case Laws VAT and Sales Tax
    Saree, patta, dhoti, and gamuchha classified as textile products under VAT and Sales Tax laws for tax purposes.
    December 22, 2022   Case Laws VAT and Sales Tax
    Refund Denied for Export Goods u/r 41(4) Due to Carry Forward Instead of Claim in VAT R-2.
    December 17, 2022   Case Laws VAT and Sales Tax
    UP State Sugar Corporation's Attempt to Retain Pre-Acquisition Dues Challenged; Appellant Seeks Relief for Pre-2010 Transactions.
    December 17, 2022   Case Laws VAT and Sales Tax
    Court Rules Tractor Trolleys Not Independent Vehicles for Tax Purposes u/s 2(h) of OET Act.
    December 17, 2022   Case Laws VAT and Sales Tax
    Dealers Must Deposit 50% of Disputed Tax for Stay During Appeal Under AP VAT Act, 2005.
    December 15, 2022   Case Laws VAT and Sales Tax
    Exemption Denied: Court Rules Gold for Jewelry Manufacturing in Tamil Nadu Not Exempt u/r 26A in West Bengal.
    December 15, 2022   Case Laws VAT and Sales Tax
    Petitioner Seeks CST Exemption for Interstate Sales; Tribunal Must Stick to Revenue Matters Raised, Says Court.
    December 14, 2022   Case Laws VAT and Sales Tax
    High Court Overturns Lower Decisions, Allows Exemption on Penultimate Export Sale u/s 5(3) of CST Act.
    December 8, 2022   Case Laws VAT and Sales Tax
    Court Rules Hotel Restaurant's Alcohol Sales Excluded from VAT, Sales Tax Turnover Calculation.

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      VAT and Sales Tax

      Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the tro...

      Court Rules Tractor Trolleys Not Independent Vehicles for Tax Purposes u/s 2(h) of OET Act.

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      VAT and Sales TaxDecember 17, 2022Case LawsHC
      Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. - since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. - HC
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