Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1057 - HC - VAT and Sales TaxSeparate registration for different units - Section 38[6] of the Karnataka Value Added Tax Act, 2003 - HELD THAT:- The Assessee is bound to have a common registration number and by taking advantage of separate registrations under Section 38[6] of the Act while availing the benefit of concessional rate under composition scheme under Section 15 of the Act, for one unit, the entire tax liability cannot go down below the minimum on the basis of regular payment of tax for other units, under Rule 47[1] of the Rules. Commissioner rightly denied the request to accord ex-post facto permission to hold both separate VAT & Composition registrations - Decided against the assessee.
|