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 December 2015 Year 2015 This

Purchase of goods for use in works contract from other state - ...


High Court dismisses revenue's petition; interstate goods purchase for works contract not exempt from tax per 1993 notification.

December 1, 2015

Case Laws     VAT and Sales Tax     HC

Purchase of goods for use in works contract from other state - interstate movement of goods against Form-C - Denial of exemption claim - Notification dated 28.04.1993 - Revision petition filed by the revenue dismissed - HC

View Source

 


 

You may also like:

  1. Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of...

  2. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

  3. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

  4. Classification of goods - rate of tax - Since the contract is an EPC contract, the activity carried out by the applicant is a composite supply of works contract as...

  5. The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

  6. Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

  7. Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax...

  8. Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

  9. Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform...

  10. Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but...

  11. Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

  12. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  13. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

  14. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

  15. Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

 

Quick Updates:Latest Updates