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 February 2017 Year 2017 This

Exemption from sales tax - Entitlement certificate - backward ...

VAT and Sales Tax

February 8, 2017

Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the two modes is the factor and which has weighed with the State - No reason to interfere with the impugned Notifications - HC

View Source

 


 

You may also like:

  1. Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only...

  2. Cancellation of the Sales Tax Eligibility Certificate - Entitlement for sales tax incentive - entitlement to priority industry status - Industrial Policy Resolution 1996...

  3. Deduction u/s 80IA(2)(iv)(c) - we do not agree with the view taken by the Honb’le High Court of Rajasthan insofar as it takes a view that once the area declared as...

  4. Mid-day Meal Scheme - the assessee fulfils the requirements for entitlement to the exemption under the Notification dated 8-8-2011 - exemption allowed - AT

  5. 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...

  6. Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

  7. SSI Exemption - Notification No. 8/2003-CE dated 01.03.2003 - appellants were using the brand name of another person - a certificate stands issued by the Tahsildar of...

  8. Exemption notification benefit cannot be denied on the procedural requirement of the production of certificate on the ground that there was delayed submission of such...

  9. Exemption under Notification No. 17/2001-Cus. - delay in submission of end-use certificate - ubstantive condition of exemption has been satisfied - exemption allowed - AT

  10. CENVAT Credit - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE...

 

Quick Updates:Latest Updates