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VAT - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Applicable rate of tax - Whether such fresh plea can be raised ...


High Court Allows New Plea on Tax Rate in Second Appeal Despite Not Being Raised Earlier.

March 14, 2017

Case Laws     VAT and Sales Tax     HC

Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same being raised in the forums below? - the contention of the State that such plea of exigibility to tax at the rate of 4% of the taxable list before the Tribunal is barred by limitation is not acceptable - HC

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