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

Guilty of willful omission - in the normal course, there would ...

VAT and Sales Tax

May 23, 2013

Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - when the Assessing Officer is not able to prove that the assessee was guilty of fraud or gross or willful negligence, penalty cannot be sustained - AT

  2. Validity of reassessment order - Input tax credit on purchases from three dealers - a bonafide purchaser cannot be put at jeopardy, when he has done all that the law...

  3. Valuation - discount given on the Demo cars disallowed - value of the demo cars to be determined as per the price of normal cars cleared to the dealers - AT

  4. CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat...

  5. Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling...

  6. Valuation - Sale through dealers - in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no reason to allege...

  7. Penalty u/s 271B - Tax Audit - It does not differentiate between commodities sold under the head speculative business or normal business - penalty confirmed - AT

  8. Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

  9. The piston ring manufactured and sold by the appellant dealer as declared goods falling u/s 14(iv)(viii) on CST Act 1956 - HC

  10. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

 

Quick Updates:Latest Updates