Validity of law - rate of tax - interstate movement of goods - ...

State Law on Interstate Goods Tax Rate Upheld Despite Claims of Illogicality or Nonsensicality.

May 23, 2016

Case Laws VAT and Sales Tax HC

Validity of law - rate of tax - interstate movement of goods - The law validly enacted by a State Legislature, cannot be challenged on the ground that it defies logic and common sense. - HC

View Source

← Previous Next →

Validity of law - rate of tax - interstate movement of goods - ...

State Law on Interstate Goods Tax Rate Upheld Despite Claims of Illogicality or Nonsensicality.

May 23, 2016

Case Laws VAT and Sales Tax HC

You may also like:

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the...

GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods -...

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...

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST...

The court held that the goods were accompanied by relevant documents like e-way bill, tax invoice, and the HSN code and quantity mentioned therein matched the actual...

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

Refund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State...

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Validity of the Goods and Services Tax (Compensation to States) Act, 2017 - State compensation cess is “with respect to” goods and services tax, it is a tax. - It is not...

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

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...

Quick Updates: