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2009 (8) TMI 105 - SC - VAT and Sales TaxWhether in the facts and circumstances of the case, the incidental charges could be treated as a part of taxable turnover and if that is so, as to what should be the correct rate at which the said incidental charges should be calculated? Held that:- As it was brought to our notice that the appellant-Corporation had paid the required tax for the Assessment Year 1975-76 as demanded within the time specified in the demand notice. In the same manner, when on 28-3-2001, the Excise and Taxation Officer had asked the appellant-Corporation to deposit an amount of Rs. 29,52,874.15 before 30-3-2001, the Corporation had deposited the said amount on 28-3-2001. As by this order, we propose to request the High Court to decide the first question afresh, there is no need to elaborate upon the same except holding that adequate materials as well as factual details are available for determination of the first question of law referred to the High Court.
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