library. See No. LT- 7053/2003
c) fiscal consolidation through tax reforms and progressive elimination of budgetary drags, including reform ... additional excise duty, introduction of service tax, and introduction of Value Added Tax (VAT) from April 1, 2003 at the State level.
d) agriculture
income tax return, accounts or documents is prima facie inadmissible, shall be disallowed.
8. While elaborating on this provision, Central Board of Direct Taxes Circular ... Board in the light of the recommendations of the "Tax Reforms Committee" headed by Prof Raja J. Chelliah and it has been decided
basis of such assessment."
31. The Central Board of Direct Taxes in its Circular No. 689 dated August ... Board in the light of the recommendations of the Tax Reforms Committee (see [1992] 197 ITR (St.) 177) headed by Prof. Raja J. Chelliah
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made for levy, assessment and collection of property tax by the State
Bench: H.L. Dattu
ORDER
H.L. Dattu, J.
1. A tax reform made, for levy, assessment and collection of property tax by the State
legal channels remain merely static, and also taking into consideration the Tax Reforms Commission report regarding the scale evasion of excise duty. There was also
come to VAT before I go to indirect taxes. Let me begin by saying and repeating what I had said earlier that VAT ... VAT by all major States and by all regions of India. I must emphasise that Central Sales Tax and Value Added Tax cannot actually live
Combined Discussion On The Budget (General) For 2003-2004, Demands For Grants On ... on 11
covering health, housing, education and employment; infrastructure development; fiscal consolidation through tax reforms; and progressive elimination of budgetary drags, including levy of additional excise duty ... introduction of service tax and VAT this year. The next was agriculture and related aspects, including irrigation; and then there was enhancing manufacturing sector efficiency
introduction of the Value-Added Tax system. By introduction of the Value Added Tax system, the entire tax regime in the States will become easy ... also infrastructure development. The other aspects are: financial consideration through tax reforms, progressive elimination of other budgetary tax, agricultural and related aspects including irrigation, enhancing
