Imposition of entry tax - Importation of natural gas - ‘Sale ...

VAT and Sales Tax

April 1, 2014

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

View Source

← Previous Next →

Imposition of entry tax - Importation of natural gas - ‘Sale ...

VAT and Sales Tax

April 1, 2014

You may also like:

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area,...

Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

Interpretation of “local area” - Levy of entry tax - The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption,...

Excisability of lean gas - Natural gas or not - Lean Gas is in fact natural gas and therefore would attract nil duty - SC

Liability to pay Entry tax - The price on which the goods are sold by assessee to its ultimate consumers inside local area cannot be taken as “value of goods“ for the...

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...

Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different...

Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the...

Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes...

Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

Quick Updates: