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Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Classification Dispute. Non-prescription sunglasses/goggles are medical devices under Schedule Entry C-107(8) of MVAT Act, 2002, taxable at 4%, not residuary entry E-1 at 12.5%.

The case involves a dispute over the classification of non-prescription sunglasses/goggles under the Maharashtra Value Added Tax Act, 2002. The respon...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. Construction of Shiv Chatrapati Sports Complex Held Not 'Commercial or Industrial Construction' Under Section 65(25b) of Finance Act, 1994.

The Commissioner of Central Excise & Service Tax, Pune-III filed an appeal under Section 35G(1) of the Central Excise Act, 1944 against the order date...

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Supreme Court Allows Revenue's Appeal in Gypsum Board Tax Classification Case. Holds that Gypsum Board Falls Under 'Gypsum in All Its Forms' Entry in Rajasthan VAT Act, Taxable at 4%.

The Supreme Court allowed the appeals filed by the Additional Commissioner (Legal), Commercial Taxes, Rajasthan and another against the judgment of th...

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Bombay High Court Acquits Accused in Corruption Case Due to Lack of Demand and Acceptance of Bribe. Conviction under Sections 7, 12, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Ramdas Waman Tadge, was convicted by the Additional Sessions Judge, Malegaon, in Special (A.C.B.) Case No. 01 of 2008 for offences unde...

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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Evidence of Demand and Acceptance. Conviction under Sections 7, 12, 13(1)(d) r/w 13(2) of Prevention of Corruption Act, 1988 set aside as prosecution failed to prove demand and acceptance beyond reasonable doubt.

The appellant, Ramdas Waman Tadge, was convicted by the Additional Sessions Judge, Malegaon, in Special (A.C.B.) Case No. 01 of 2008 for offences unde...