https://www.taxtmi.com/caselaws?id=313084 Section 40(a)(iib) applies only to specified fees or charges appropriated by a State Government from a State undertaking and does not extend to taxes. The Tribunal treated VAT paid on liquor sales under the Chhattisgarh Value Added Sales Tax Act, 2003 as a tax, not a licence fee or privilege fee, and held that it fell outside the statutory embargo. On that basis, the revisional direction requiring disallowance of the VAT claim could not be sustained and was set aside. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 22 Mar 2024 19:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313084 Section 40(a)(iib) applies only to specified fees or charges appropriated by a State Government from a State undertaking and does not extend to taxes. The Tribunal treated VAT paid on liquor sales under the Chhattisgarh Value Added Sales Tax Act, 2003 as a tax, not a licence fee or privilege fee, and held that it fell outside the statutory embargo. On that basis, the revisional direction requiring disallowance of the VAT claim could not be sustained and was set aside. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313084