Cost and Works Accountants Act, 1959 (23 of 1959); or] [Inserted by DVAT (Amendment ... Existing sub-clause (iii) numbered as sub-clause (iv), vide by DVAT (Amendment
dealers registered under the Delhi
Value Added Tax Act, 2004 (' DVAT Act ') raising similar questions
W.P.(C) Nos. 8913/2014, 1228/2015 ... Page 2 of 30
concerning the exercise, by the officers under the DVAT Act , of the powers
of survey, search, seizure and assessment. They
specified dealers.
(1) Notwithstanding anything contained [to the contrary] [Inserted by DVAT (Amendment ... Words 'exceeds the taxable quantum under this Act, but' omitted by DVAT (Second Amendment
Section 9 (2) (g) of the Delhi Value Added Tax, 2004 („ DVAT Act ‟) as
being violative of Articles ... Charitable Trust
3. SCT is a charitable trust organization registered under the DVAT Act . It
is engaged in the activity of providing food items
food and beverages and
whether it is liable to tax under the DVAT
Act or that under the CST Act in Delhi?
(2) Whether ... consumption is „sale‟
and whether the same is taxable under
the DVAT Act ; or that under the CST Act
in Delhi?
(3) Whether
Packers, a dealer
registered under the Delhi Value Added Tax Act, 2004 („ DVAT Act ‟) for
directions to the Respondent - Commissioner, Value Added Tax
(Commissioner ... issued
in terms of Section 38(3)(a)(ii) of the DVAT Act. The Petitioner also points
out that Circular No. 6 dated 15th June
Assistant Commissioner, Department of Trade and
Taxes (hereafter referred to as "DVAT Authority") is sought. A further
direction to the respondents to grant ... June, 2012 and in Column F11.1.3 of Form DVAT
16. Section 28 of the Delhi Value Added Tax Act, 2004 (hereafter
registered dealers under the Delhi Value Added
Tax Act, 2004 (DVAT Act ). All of them faced demands issued by the
Value Added Tax Officer (VATO ... default assessment of tax and
interest under Section 32 of the DVAT Act and notices of assessment of
penalty under Section 33 of the DVAT
Section
59 (2) of the Delhi Value Added Tax Act, 2004 (' DVAT Act ') along with
the letter dated 24th February 2016 issued ... also making other statutory compliances in terms of the
provisions of the DVAT Act and Delhi Value Added Tax Rules 2005
('DVAT Rules
reliefs that have a familiar ring
about them: Delhi Value Added Tax (DVAT) excess amount refunds. All the
petitioners seek directions that their refund claims ... also
argues that after introduction of Section 38 (7) (d) - to the DVAT Act , in
2012, the assessee/dealers' refund claims cannot be said