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2017 (8) TMI 88 - HC - VAT and Sales TaxWhether the dis-allowance of claim of deduction on sales return cash discount to the customers for the turnover of ₹ 2,60,454/- assessed at 4% is to be sustained or not? Whether the dis allowance of the claim of concessional rate of tax for the states effected to ESI Corporation for ₹ 4,99,230/- assessed at 10% is to be sustained or not? Held that: - the issues are squarely covered by the decision of the Hon'ble Division Bench of this Court in the assessee's own case in W.P.No.960 of 2005 dated 15.05.2009, wherein, the Division Bench dismissed the writ petition filed by the State - petition allowed for this part. Whether the interstate sales of ₹ 1,86,109/- assessed at 10% for the non submission of ''c'' Forms is to be sustained or not? - Held that: - the finding of the second respondent is sustained and to that extent, the writ petition is dismissed. Petition allowed - decided partly in favor of petitioner.
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