Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Sale transaction which is the subject matter of the instant ...


Uttar Pradesh Lacks Jurisdiction to Impose VAT on Inter-State Sale; Not an Intra-State Transaction.

May 2, 2013

Case Laws     VAT and Sales Tax     HC

Sale transaction which is the subject matter of the instant case, is not an intra-state sale but is an inter-state sale and State of U.P. lacks jurisdiction to impose tax (VAT) - HC

View Source

 


 

You may also like:

  1. Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh...

  2. Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC

  3. Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

  4. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

  5. Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for...

  6. Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover,...

  7. Classification of sale - Inter state sale or Intra state sale and purchase - mere endorsement in the allocation order making the allocation from Madras to Kottayam at...

  8. Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to...

  9. Inter-State OR Intra-State Purchases - genuineness of the bills from the dealers of Gujarat - purchase of gwar - The Tax Board had committed a manifest error of law in...

  10. Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the...

  11. Classification of transaction - sale or Lease Transaction - tripartite agreement - aforesaid transaction is sale of Empty Gas Cylinders (EGC) is inter State Sale...

  12. Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

  13. Inter-State v/s Intra state sales - movement of GAS from Andhra Pradesh to UP / Gujarat - Place of delivery - Place of transfer to title of goods - held as interestate...

  14. Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - If the transfer of goods, which are incorporated in the works, are those brought from...

  15. Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check...

 

Quick Updates:Latest Updates