Benefit of exemption - Once the firewood is put to any other use ...

VAT and Sales Tax

October 28, 2020

Benefit of exemption - Once the firewood is put to any other use than as fuel, it would not be entitled to exemption of tax. It is trite that an exemption notification has to be construed strictly. A person claiming exemption provision to relieve him of tax liability must explain clearly that he is covered by the relevant provision - HC

View Source

← Previous Next →

Benefit of exemption - Once the firewood is put to any other use ...

VAT and Sales Tax

October 28, 2020

You may also like:

Classification of imported items - Golden Star Chafing Dish Fuel Wick - Liquid Chafing Fuel wick Plant - goods are classifiable under CTH 36061000 and appellant is...

Classification of goods - the uprooted tress had become waste one, hence could be used as firewood - exempted from sales tax - HC

CENVAT Credit - Volvo chassis - chassis used for operation and maintenance of fuel farm - appellant is not entitled to avail CENVAT credit of the central excise duty...

Exemption to Additional Customs Duty on Aviation Turbine Fuel (ATF) - there is no such indication in the notification - General Rules of Interpretation cannot at all be...

The benefit of exemption Notification No. 12/2003-ST cannot be granted merely on the basis of overall estimation/approximations put forth and without any documentary proof - AT

Entitlement to deduction u/s 10B - it is trite law that accounting entries are not decisive in determining the question of eligibility for a claim of deduction or exemption - AT

Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him...

Classification of goods - wastage, firewood, mango wood - the remnants of the logs which has undergone an activity of peeling for purpose of manufacturing ply wood...

Classification of imported goods - aluminous cement - the correct classification of the impugned goods is under CTH-25233000 and the respondent is entitled the benefit...

Liability of National Calamity Contingent Duty (NCCD) - NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification

Quick Updates: