Home Highlights July 2017 Year 2017 This

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1. Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

2. The point of sale of the crude oil - sale of crude oil by the petitioner from the Barmer Oil Fileds to MRPL etc., all nominated by the Central Government, under clause 1....

3. Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC

4. Territorial Jurisdiction - situs of sale - whether alleged lease rentals could be brought to tax under the Haryana VAT Act by State of Haryana even though agreements in...

5. Compounding of offence(s) - determination of compounding fee - first occasion - 5% or 3% of the amount of tax in default - Since a common application had been filed for...

6. Inter-state sale or local sale - The reason given by the learned Tribunal in its impugned order cannot be appreciated, that merely because the two parties viz., the...

7. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

8. Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover,...

9. Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

10. Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the...

11. Levy of turnover tax - inter state sale - PVAT Ac, 2005 - according to the ETO, the petitioner sold the goods in the State of Punjab and that the sales were not...

12. Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh...

13. Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to...

14. Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check...

15. Inter state sale - CST - there was no error on the part of the dealer as full sales tax on the transaction being inter state sale had been paid and the element of tax...