Retrospective amendment - curtailment of the sales tax ...

VAT and Sales Tax

August 26, 2016

Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC

View Source

← Previous Next →

Retrospective amendment - curtailment of the sales tax ...

VAT and Sales Tax

August 26, 2016

You may also like:

Reasonableness of retrospective legislation - Package schemes of incentive - retrospective levy with interest upheld - penalty would be prospective only - HC

Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Doctrine of Promissory Estoppel - while upholding the retrospective restriction of sales tax exemption, Apex Court observed that, "at the time of insertion of Section...

Scope of amendment - what would be the meaning of the word 'substitute' - the 'substitution' of rule by way of an amendment - the said amendment is retrospective in nature.

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

Service Tax on Construction Services / Works Contract wherein the cost of Land is involved - Retrospective amendment - Service Tax

Interest u/s 234B – Tax liability due to retrospective amendment - failure to pay advance tax - no interest liability under section 234B - HC

Chargeability to income-tax of incentives by way of refund of Excise Duty and Exemption of Sales Tax - nature of receipt - not taxable - Since the same is as capital receipt.

Change of policy - Restriction of Letter of Permission – Constitutional Validity of para 7 of Appendix 14IC of Exim policy – Curtailment of period of licence – Change of...

Quick Updates: