Interpretation of statute - non-obstante clause - exemption ...

Court Upholds Purchase Tax on Out-of-State Goods Under TNVAT Act, Sets Aside Penalty Imposed by Lower Orders.

March 6, 2023

Case Laws VAT and Sales Tax HC

Interpretation of statute - non-obstante clause - exemption granted on the basis of the turnover of a dealer - conditional exemption or not - The exemption under Entry 68 Part B to the Schedule IV is conditional and the said goods on being despatched to places outside the State would attract the levy of purchase tax under Section 12 of the TNVAT Act. Thus the challenge to the levy of purchase tax is liable to be rejected. Input tax credit of the purchase tax would be subject to Section 19 of the TNVAT Act - the impugned orders insofar as it imposes penalty are liable to be set-aside. - HC

View Source

← Previous Next →

Interpretation of statute - non-obstante clause - exemption ...

Court Upholds Purchase Tax on Out-of-State Goods Under TNVAT Act, Sets Aside Penalty Imposed by Lower Orders.

March 6, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Justification of upholding the penalty imposed u/s 51(7)(b) for goods imported from an excise duty-exempt state on the ground of undervaluation based on MRP provisions...

Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods...

The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a...

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal...

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

The High Court quashed the orders of the Appellate and Adjudicating Authorities imposing penalty on the petitioner for transporting goods after the expiry of the e-way...

The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

Validity of order of lower court for release of goods / return of goods to the accused - Smuggling - yellow coloured metallic bars believed to be gold of Foreign origin...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by...

The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to...

Quick Updates: