Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, ...
VAT and Sales Tax
November 3, 2016
Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, 1996 - bifurcation of consolidated bill amount - as long as there is a sale or transfer of goods or right to use the goods or other services which are purportedly a subject of VAT, that the dealer is subjected to actual levy and collection at a higher threshold is a matter of detail. - Rule 3 (2) (b) (ii) is ultra vires - HC
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