https://www.taxtmi.com/highlights?id=50503 Levy of tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article 366[29A][b] of the Constitution of India and is hence unconstitutional - Accordingly levy of tax and penalty on advances received by the petitioner therein, was quashed. en-us Tue, 03 Dec 2019 10:11:49 +0530 Tue, 03 Dec 2019 10:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50503 Levy of tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article 366[29A][b] of the Constitution of India and is hence unconstitutional - Accordingly levy of tax and penalty on advances received by the petitioner therein, was quashed. Highlights VAT and Sales Tax Tue, 03 Dec 2019 10:11:49 +0530 https://www.taxtmi.com/highlights?id=50503