Delhi High Court Invalidates Rule 3 (2) (b) (ii) of Luxury Tax Rules 1996, Exceeds Legal Authority on VAT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, 1996 - bifurcation of consolidated bill amount - as long as there is a sale or transfer of goods or right to use the goods or other services which are purportedly a subject of VAT, that the dealer is subjected to actual levy and collection at a higher threshold is a matter of detail. - Rule 3 (2) (b) (ii) is ultra vires - HC....