Tax on sale of Duty of Entitlement Pass Book (DEPB) - The ...

VAT and Sales Tax

August 8, 2020

Tax on sale of Duty of Entitlement Pass Book (DEPB) - The aforesaid order is self explanatory. As such, the respondent (Tamil Nadu) herein will not have jurisdiction to levy tax on sale of a Duty Entitlement Pass Book for a sale and delivery, which was completed in Maharastra. As such, the levy of tax itself is liable to be quashed. - HC

View Source

← Previous Next →

Tax on sale of Duty of Entitlement Pass Book (DEPB) - The ...

VAT and Sales Tax

August 8, 2020

You may also like:

VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction took place in Tamil Nadu or Maharashtra - Ascertained goods or not - Though DEPB is connected to Tuticorin...

Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

Quantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - By...

Liability to sales tax - sale of specifically named ships - all these being specific goods located outside the State of Tamil Nadu, the transactions are not chargeable...

Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus,...

SEZ notified at Kalapatty Village, Coimbatore District in the State of Tamil Nadu - Notification

Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

Levy of GST - Components supplied by the Vendors in a Sale-in-Transit to AHPL - The Components, which were supplied in Sale-in-Transit transaction, without payment of...

Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - ...

Input Tax Credit (ITC) claim - Non-payment to suppliers exceeding 180 days - Despite the petitioner's response and submission of supporting documents, including a...

Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site...

Commercial Coaching or Training Service - computer training has been imparted to schools as per the agreement entered into with the Education Department of Tamil Nadu -...

Liability of purchase tax - Inter-state stock transfer - Section 12(1)(a) of TNSEZ Act, 2005 exempted a developer or entrepreneur from the levy of taxes both on the sale...

Cancellation of the Sales Tax Eligibility Certificate - Entitlement for sales tax incentive - entitlement to priority industry status - Industrial Policy Resolution 1996...

Inter-state sale or local sale - The reason given by the learned Tribunal in its impugned order cannot be appreciated, that merely because the two parties viz., the...

Quick Updates: