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VAT - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

CST - If there is in- severable link between the local sale or ...

VAT and Sales Tax

September 17, 2014

CST - If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then the claim of exemption under Section 5(3) from State Sales Tax shall be liable to be allowed - HC

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  1. Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC

  2. EOU - refund of Central Sales Tax - An EOU purchasing goods from a SEZ will be entitled to reimbursement of CST - HC

  3. Exemption from export duty - payment of central sales tax on inter-State sale of alcohol not exempted as per provisions of Section 8 (2-A) of the 1956 Act - HC

  4. Export - penultimate sales - There was an inextricable link between the local sale by the Petitioner to M/s Crown, and the export of those very goods thereafter to the...

  5. Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT

  6. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

  7. Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the...

  8. Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

  9. 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

  10. CST - stainless steel wire can not be treated as declared goods for the purpose of Central Sales Tax.... - SC

 

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