Refund of tax deposited - Continuation of exemption after ...

VAT and Sales Tax

June 24, 2016

Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC

View Source

← Previous Next →

Refund of tax deposited - Continuation of exemption after ...

VAT and Sales Tax

June 24, 2016

You may also like:

Whether the Tribunal was justified in giving a finding that the lease rentals received after 1.4.2005 in respect of transfer of right to use KST suffered cars leased out...

Doctrine of promissory estoppel - Continuity of exemption after migration from sales tax regime to VAT regime - tax holiday of ten years - KST to KVAT - exemption from...

Area based Exemption - Notification No.50/2003-CE - it would not be correct to deny the exemption on the ground that enhancement capacity of production is merely by...

Benefit of small scale exemption - Use of brand name of others - brand name registered in favor of others for different goods -Benefit of Notification 8/2003 dated...

SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is...

Rate of tax on the Mango Juc-Fit in liquid form and Mango Fruit Booster, Rasna Utsav and Orange Juc-up in powder form - expression "all processed fruit and vegetables" -...

Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against the...

Provisions of section 50C do not apply where transaction were entered into before 1.4.2003 but executed after 1.4.2003.... - AT

Service Tax - Coaching and Training classes - demand imposed on advance fees collected during the period April 2003 to June 2003 - decided in favor of assessee on the...

Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.

Quick Updates: