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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 does not exist at a later point of time. Even though the taxable event of a tax happens to be at a particular point of time, the levy and collection of such tax may be postponed, for administrative convenience, to a later date. - Goodyear India Ltd. v. .....

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ration 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 assessment particularises the exact sum which a person is liable to pay. Lastly comes the method of recovery if the person taxed does not voluntarily pay. " Though the decision of Supreme Court in the case of Goodyear India Ltd. v. State of Haryana [198 .....

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