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    <title>2022 (12) TMI 595 - CHHATTISGARH HIGH COURT</title>
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    <description>The Court held that the imposition of Value Added Tax (VAT) on lease charges paid by the Railways Department to the Petitioner Company was improper and unjustified. The Court concluded that the transfer of the right to use the Wagons took place outside the State of Chhattisgarh, and therefore, the State lacked jurisdiction to levy VAT on the lease charges. The Orders of assessment were set aside, and the Writ Petition was allowed in favor of the Petitioner Company.</description>
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    <pubDate>Wed, 07 Dec 2022 00:00:00 +0530</pubDate>
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      <title>2022 (12) TMI 595 - CHHATTISGARH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=431478</link>
      <description>The Court held that the imposition of Value Added Tax (VAT) on lease charges paid by the Railways Department to the Petitioner Company was improper and unjustified. The Court concluded that the transfer of the right to use the Wagons took place outside the State of Chhattisgarh, and therefore, the State lacked jurisdiction to levy VAT on the lease charges. The Orders of assessment were set aside, and the Writ Petition was allowed in favor of the Petitioner Company.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 07 Dec 2022 00:00:00 +0530</pubDate>
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