colly. He also exhibited Form 2B (DVAT 31) for the above years as
Ex.PW2/2. Certifficate of Section ... Colly. Pg. 1-156).
ii. Form 2B (DVAT-31) for the FY-2013-2014, 2014-2015 and 2015- 2016 are
Exhibited
UNION OF INDIA
(i) Rs.13,70,440/- towards DVAT which was deposited on
behalf of the respondent.
(ii) Rs.27,40,880/- towards penalty ... dated 22.02.12, the respondent intimated
regarding the notice under Section 59 of DVAT Act from Govt. of
NCT of Delhi to the effect that
further pleaded that for the purposes of Delhi Value Added
Tax (DVAT), the contract was accordingly bifurcated- VAT was
chargeable on the 65% payment component ... Tribunal failed to appreciate that Section 2(1)
(zc) of the DVAT Act defines the term "sale" to include,
under clause
style
of "Shivalik Selection". Smt. Anita has applied for DVAT before the Department
of Trade & Taxes, Govt of NCT, Delhi ... photocopy of DVAT and Sales Tax record are Mark X
(consisting of 30 pages) (colly).
He was cross examined by Ld. counsel for the respondent
maintainable before
this court and is barred in terms of provision of DVAT ACT 2004.
Answering defendants further prayed for dismissal of the suit filed ... that the jurisdiction of this court is barred under
Section 72 of DVAT Act and that grievance of plaintiff, if any, has to
be considered
statutory obligation;
(a) by issuing tax invoices as per Section 50 of DVAT Act, which
mandates every registered dealer making a taxable sale to issue ... requirement of Section 3 (4) and Section 27 (1)
of the DVAT Act,
(c) by filing timely VAT returns under Section 26 of the DVAT
records of the defendant
and as submitted with the concerned DVAT authorities, defendant
made purchase of goods from the plaintiff vide the following
invoices ... following documents:-
(i) Ex. DW-1/1 being the certificate of DVAT/
Form DVAT 06.
(ii) Ex. DW-1/2 being the statement of
accounts
speed post is Ex PW-1/10.
(ix) Certified copies of DVAT form 11 are Ex PW-1/11 (colly 13
sheets ... namely Classic Airconditioner
bearing Registration no. 07620358837 is Ex. PW-3/B. DVAT 16
(Returns) for the period of first quarter of 2009-2010 which
Added Tax Act, 2004 and
Rules framed therein (hereinafter referred to as DVAT Act and Rules).
The alleged invoices purportedly issued by the Plaintiff ... Retail" or "Tax" which is mandatory requirement under the DVAT
act and rules. It is also submitted that over the alleged invoices
proof of compliance
of Income Tax as well as DVAT Act provisions has been filed by
the plaintiff in support of her claim
