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 September 2015 Year 2015 This

Non-production of ST-38 form – It was not controverted that ...

VAT and Sales Tax

September 8, 2015

Non-production of ST-38 form – It was not controverted that petitioner was exempted unit – Though there was technical defect in not producing Form ST=38 but there was no attempt to evade tax – Therefore, sustaining of penalty under Section 37(6) of Haryana General Sales Tax Act, 1973 by Tribunal was unjustified - HC

View Source

 


 

You may also like:

  1. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

  2. Seeks to exempt crude petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration...

  3. Refund claim - compounded levy scheme - abatement in case of non-production of goods - no duty can be demanded when goods are not produced - refund allowed - AT

  4. Cenvat credit - non production of copies of Invoices at the time of visit of officers of Anti Evasion Wing - now these copies produced - matter remanded back for verification - AT

  5. Pilot’s Training – Neither a recognized course nor a vocational training – not exempt from ST

  6. ST liability & interest have been discharged, though not by the service provider but by the recipient of services - Demand of ST from service provider dropped

  7. Bank failed to furnish declaration in Form 15H to the Dept. in time for non-deduction of TDS, default being of a technical nature, no penalty u/s 272A (2) (f)

  8. Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt...

  9. TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non...

  10. Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of...

 

Quick Updates:Latest Updates