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VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column ...

VAT and Sales Tax

March 19, 2014

Imposition of penalty u/s 54(1)(14) of UPVAT - By keeping column 6 of Form 38 blank, such declaration form can be repeatedly used for successive import so as to evade payment of tax - penalty confirmed - HC

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  5. Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form...

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  9. Violation of section 76(2)(a) of the RVAT Act - Imposition of Penalty u/s 76(6) - Penalty confirmed - HC

  10. Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be...

 

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