Liability to pay tax under the U.P. Motor Vehicles Taxation Act, ...

VAT and Sales Tax

February 24, 2022

Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and thereafter to use the vehicle. In other words, it is ‘pay the tax and use’ and not ‘use and pay the tax’. Therefore, the submission on behalf of the appellant-financier that tax has to be paid at the time of use or thereafter cannot be accepted. - SC

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Liability to pay tax under the U.P. Motor Vehicles Taxation Act, ...

VAT and Sales Tax

February 24, 2022

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