Sale price exclusion for fuel under Delhi VAT requires consumer pass-through before the tax exclusion applies. The Amendment directs that the increase in petrol and diesel prices, including Central duties and levies, shall not form part of the sale price for VAT purposes for sales on and after promulgation until the Government so notifies; this exclusion takes effect only when the benefit is passed on to consumers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sale price exclusion for fuel under Delhi VAT requires consumer pass-through before the tax exclusion applies.
The Amendment directs that the increase in petrol and diesel prices, including Central duties and levies, shall not form part of the sale price for VAT purposes for sales on and after promulgation until the Government so notifies; this exclusion takes effect only when the benefit is passed on to consumers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.