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    October 31, 2018   Case LawsVAT and Sales Tax
    Court Permits Downloading of 'C' Forms for Petroleum Products at Concessional Rates Post-GST as Per Previous Practices.
    October 31, 2018   Case LawsVAT and Sales Tax
    SIM Cards Deemed 'Goods' for Entry Tax Due to Usage in Service Delivery to Customers by Assessed Entity.
    October 27, 2018   Case LawsVAT and Sales Tax
    Jurisdictional Authority in Tax Assessments: Interstate Vehicle Sales and CST Act Section 27 Assessment Reopening.
    October 26, 2018   Case LawsVAT and Sales Tax
    Penalty Rejected: Error Originated from Respondent Revenue's Actions, No Penalty Pursuable Against Involved Party.
    October 23, 2018   Case LawsVAT and Sales Tax
    Court Examines if Out-of-State Goods Transport is a Central Sale Under VAT; Importance of Form-C Highlighted.
    October 20, 2018   Case LawsVAT and Sales Tax
    Assessing Officer Must Follow Deputy Commissioner's Order on Product Classification in VAT and Sales Tax Cases.
    October 20, 2018   Case LawsVAT and Sales Tax
    Respondents Wrongly Denied Petitioner's Request to Change Option Under 2006 Rules, Affecting Tax Remission Benefits.
    October 17, 2018   Case LawsVAT and Sales Tax
    ITC is a concession, not a right; available only if statutory conditions are met by the dealer.
    October 17, 2018   Case LawsVAT and Sales Tax
    Court Upholds Higher Tax Rate on Inter-State Sales Due to Late C-Form Submission under CST Act Section 8(2).
    October 16, 2018   Case LawsVAT and Sales Tax
    TNVAT Act Section 19(11): 90-Day Limit for Input Tax Credit Claims Upheld, Not Arbitrary or Rights-Infringing.
    October 16, 2018   Case LawsVAT and Sales Tax
    Personal Hearing Mandatory in VAT and Sales Tax Assessments for Fairness and Due Process.
    October 11, 2018   Case LawsVAT and Sales Tax
    Estoppel Bars Appeal: Appellant Can't Contest KVAT Penalty After Issuing Cheque for Full Amount.
    October 10, 2018   Case LawsVAT and Sales Tax
    Flawed Decision-Making in VAT and Sales Tax Cases Due to Oversight of Relevant Factors at Prima Facie Stage.
    October 5, 2018   Case LawsVAT and Sales Tax
    Purchaser Not Liable for Penalties Due to Seller's Registration Cancellation; No Guilt in ITC Claim.
    October 4, 2018   Case LawsVAT and Sales Tax
    Leasing Hoardings Deemed Sale Under VAT: Charges Received Constitute Sale Price, Taxable as Per Laws.
    October 4, 2018   Case LawsVAT and Sales Tax
    Court Criticizes Authority's Mishandling of Reassessment Order; Deputy Commissioner Ordered to Pay Rs. 50,000 Cost.
    October 4, 2018   Case LawsVAT and Sales Tax
    Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.
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    Highlights
    All› VAT / Sales Tax › VAT / Sales Tax - 2018
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    October 31, 2018   Case Laws VAT and Sales Tax
    Court Permits Downloading of 'C' Forms for Petroleum Products at Concessional Rates Post-GST as Per Previous Practices.
    October 31, 2018   Case Laws VAT and Sales Tax
    SIM Cards Deemed 'Goods' for Entry Tax Due to Usage in Service Delivery to Customers by Assessed Entity.
    October 27, 2018   Case Laws VAT and Sales Tax
    Jurisdictional Authority in Tax Assessments: Interstate Vehicle Sales and CST Act Section 27 Assessment Reopening.
    October 26, 2018   Case Laws VAT and Sales Tax
    Penalty Rejected: Error Originated from Respondent Revenue's Actions, No Penalty Pursuable Against Involved Party.
    October 23, 2018   Case Laws VAT and Sales Tax
    Court Examines if Out-of-State Goods Transport is a Central Sale Under VAT; Importance of Form-C Highlighted.
    October 20, 2018   Case Laws VAT and Sales Tax
    Assessing Officer Must Follow Deputy Commissioner's Order on Product Classification in VAT and Sales Tax Cases.
    October 20, 2018   Case Laws VAT and Sales Tax
    Respondents Wrongly Denied Petitioner's Request to Change Option Under 2006 Rules, Affecting Tax Remission Benefits.
    October 17, 2018   Case Laws VAT and Sales Tax
    ITC is a concession, not a right; available only if statutory conditions are met by the dealer.
    October 17, 2018   Case Laws VAT and Sales Tax
    Court Upholds Higher Tax Rate on Inter-State Sales Due to Late C-Form Submission under CST Act Section 8(2).
    October 16, 2018   Case Laws VAT and Sales Tax
    TNVAT Act Section 19(11): 90-Day Limit for Input Tax Credit Claims Upheld, Not Arbitrary or Rights-Infringing.
    October 16, 2018   Case Laws VAT and Sales Tax
    Personal Hearing Mandatory in VAT and Sales Tax Assessments for Fairness and Due Process.
    October 11, 2018   Case Laws VAT and Sales Tax
    Estoppel Bars Appeal: Appellant Can't Contest KVAT Penalty After Issuing Cheque for Full Amount.
    October 10, 2018   Case Laws VAT and Sales Tax
    Flawed Decision-Making in VAT and Sales Tax Cases Due to Oversight of Relevant Factors at Prima Facie Stage.
    October 5, 2018   Case Laws VAT and Sales Tax
    Purchaser Not Liable for Penalties Due to Seller's Registration Cancellation; No Guilt in ITC Claim.
    October 4, 2018   Case Laws VAT and Sales Tax
    Leasing Hoardings Deemed Sale Under VAT: Charges Received Constitute Sale Price, Taxable as Per Laws.
    October 4, 2018   Case Laws VAT and Sales Tax
    Court Criticizes Authority's Mishandling of Reassessment Order; Deputy Commissioner Ordered to Pay Rs. 50,000 Cost.
    October 4, 2018   Case Laws VAT and Sales Tax
    Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.

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