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VAT - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Local sale or Central Sale - works contract in the course of ...

VAT and Sales Tax

October 29, 2014

Local sale or Central Sale - works contract in the course of interstate sale - It is not necessary that the sale must precede the inter-State movement in order that the sale may be deemed to have occasioned such movement - It would be sufficient if the movement was in pursuance of and incidental to the contract of sale - 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. Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance...

  3. Estimation of interstate sale Inter state sale taking the one day average - It is only a crude method which has no substance - HC

  4. GST - Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case...

  5. Levy of tax u/s 8(1) of the CST Act - Inter-State sale of LPG - no tax could be levied on interState sales of LPG since the local sales thereof are exempt from payment of tax - HC

  6. 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

  7. Deduction u/s 80IA(4) - Buffer agency granting work contract of local bodies on behalf of the Government of Gujarat and not as a developer of infrastructure facility -...

  8. Works Contract service - activity for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various...

  9. Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them...

  10. Interstate sale or not - deemed sales - there pre-existed works contracts between the assessee and the contractees and further the assessee had purchased the goods from...

 

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