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Basic concept of Taxable event (Levy), Quantification of tax, Collection of tax etc.

Goods and Services Tax - GST Law and Procedure - 01B - Various Aspect of Taxability - Taxable event (Levy), Quantification of tax, Collection of tax etc. A taxable event is that which on its occurrence creates the liability to tax, which liability do .....

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State of Haryana [1989 (10) TMI 52 - SUPREME Court] [two member bench] In the Goodyear India Ltd. (supra), Apex Court has said that, "It is well-settled that the main test for determining the taxable event is that on the happening of which the .....

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declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable. Next, there is the assessment liability does not depend on assessment, that, ex hypothesis has already been fixed. But ass .....

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