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 January 2018 Year 2018 This

Benefit of exemption from payment of tax - Possessing of land ...

VAT and Sales Tax

January 31, 2018

Benefit of exemption from payment of tax - Possessing of land for establishment of new unit although constitutes the mandatory or substantive part of exemption notification but mode of acquisition of land is wholly directory, and its non-compliance would not affect the essence or substance of the notification in question, granting exemption - HC

View Source

 


 

You may also like:

  1. Exemption from GST - health care service provider - Since the applicant is offering diagnostic services, they would be covered under the term “clinical establishment” -...

  2. Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been...

  3. Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of...

  4. EOU Unit can claim exemption from payment of SAD if the goods are cleared into DTA are not exempted by the State Government from the payment of Sales Tax - AT

  5. Supply of circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding (ICB) - Benefit of exemption Notification No....

  6. Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue...

  7. Exemption u/s 10(37) - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - benefit of...

  8. Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,...

  9. Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm...

  10. Process amounting to manufacture - Packing of duty paid machine dipped match splints purchased from mechanized match units - the appellants are not eligible for the...

 

Quick Updates:Latest Updates