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VAT - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Reassessment proceedings - entry tax assessment - the ...

VAT and Sales Tax

June 27, 2013

Reassessment proceedings - entry tax assessment - the dishonest extraction of the gas by tampering the meter, of the unmeasured supply would not prima facie fall within the definition of theft as the consent of GAIL, in supply of gas was not absent. - HC

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  1. Reassessment proceedings after information received from Director of Investigation regarding bogus/accommodation entries - HC

  2. Reassessment - levy of entry tax - Once it was held that basis for reassessment was change of opinion, such reassessment was impermissible under law - HC

  3. Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of...

  4. Imposition of entry tax - Importation of natural gas - ‘Sale price' of the goods by importer, inside the local area, cannot be identified as “value of goods“ under Act - HC

  5. Re-assessment proceedings - only a delay of 4 ˝ months in supplying the reasons recorded by the AO to the petitioner cannot invalidate the reassessment proceedings - HC

  6. Electricity meter installed in consumers premises and hire charges collected – no service tax

  7. Whether a new claim can be made in the reassessment proceedings – In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - HC

  8. Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed...

  9. Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -...

  10. Reopening of assessment - mere reliance on Audit report without forming his own opinion, reassessment proceedings initiated by the AO are not valid - HC

 

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