Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Disallowance of for tax exempted sales of agricultural ...

VAT and Sales Tax

April 15, 2015

Disallowance of for tax exempted sales of agricultural implements - Tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial whether these were sold directly to the agriculturists or to the agriculturists through dealers/distributors - exemption allowed - HC

View Source

 


 

You may also like:

  1. Classification of goods - rate of tax - agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an...

  2. Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - classification under Chapter Heading 87.01 and not under heading 84.04...

  3. SSI Exemption - Supply of OEM - manufacturing of parts and accessories of motor vehicles and tractors including trailers - decided partly in favor of assessee - HC

  4. Exemption from VAT - Agricultural implement - Sprinkler - it is an agricultural implement not animal driven or manually operated - not eligible for exemption - HC

  5. Classification of goods - Exemption from GST / IGST - agricultural implement or not - tree pruners - The Authority for Advance Rulings (AAR), Karnataka, determined that...

  6. Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was...

  7. Penalty u/s 271(1)(c) – assessee has bonafide belief in making the claim that gain arising out of sale of agricultural land is exempt from tax - no penalty - AT

  8. Classification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - goods are covered under the...

  9. Disallowance of the claim of agricultural income - nature of the agricultural activities carried on by the assessee - The case of the Revenue is that the assessee,...

  10. Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".

 

Quick Updates:Latest Updates