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2017 (1) TMI 464 - HC - VAT and Sales TaxGrant of appropriate adjustment, on account of payment of local tax in other States, upon the same goods, by virtue of Section 18-A(5) of the Act - nearly half of the amount of tax is liable to be adjusted, if due credit was accorded by the appellate authority to the payment of local tax in other States,in terms of Section 18-A(5) - Held that: - it would be appropriate to modify the order dated 26.12.2016 by providing that in case the petitioner deposits 20% of the disputed tax amount, after adjusting the amount allegedly paid by it towards local tax in other States in respect of the same goods, which is to the extent of nearly 50% of disputed tax amount, within 2 weeks from today, the appellate authority shall entertain and decide the appeal on merits - petition disposed off - decided in favor of petitioner.
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