Retrospective withdrawal of exemption - exemption from sales tax ...

VAT and Sales Tax

March 24, 2023

Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the power to grant exemption prospectively or retrospectively, the power to withdraw, annul, modify or vary a notifcation traceable to sub-Section (3) to Section 17 of the TNGST Act, cannot be exercised retrospectively. - HC

View Source

← Previous Next →

Retrospective withdrawal of exemption - exemption from sales tax ...

VAT and Sales Tax

March 24, 2023

You may also like:

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

RETROSPECTIVE EXEMPTIONS IN SERVICE TAX - Article

Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -...

Classification of imported goods - freely importable Waste Paper - There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding...

Levy of service tax / VAT - Supply of Tangible Goods Service - supply of mobile gensets by the appellant - The CBEC vide Circular No. 198/08/2016-SERVICE TAX, Dated:...

Refund of SAD - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the...

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption...

Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

LTCG - withdrawal of exemption u/s 54B - sale of new land within lock in period - In the case on hand, we are concerned with the capital gains with respect to the first...

Value of sale of spare parts should be excluded if sales tax/VAT liability has been discharged on such sales as is evident from the invoices/bills issued in this regard - AT

Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

Quick Updates: