Section 42 of the Delhi Value Added Tax Act, 20041.
1 DVAT Act
W.P.(C) 6430/2022 Page 1 of 36
Signature Not Verified ... statutory timeframe as prescribed in Section
38(3)(a)(ii) of the DVAT Act. It had asserted that in the absence of
any valid claim
other income) as per the definition of
sale?
4. Section 48 of DVAT Act, 2004 read with rule 42 of the
DVAT rules, 2005 stipulates ... vehicles and other moveable assets. It required
examination as to how the DVAT 30 & 31 and other books of
Vat Appeal 3/2023
Signature
Delhi Value added Tax Act, 2004 (hereafter 'the DVAT Act '),
it is entitled to interest on the said amount ... purposes of complying with his obligations under the
DVAT Act as well as the Central Sales Tax Act, 1956 (hereafter
revenue, is required to be made in the prescribed form, i.e., DVAT-21.
5. The foregoing are the broad contours of the issue that ... relevant tax
period on 14.08.2020, in Form DVAT-22.
(iv) The notified rate of interest, we were informed, is 6% (simple) per
annum
revenue, is required to be made in the prescribed form, i.e., DVAT-21.
5. The foregoing are the broad contours of the issue that ... relevant tax
period on 14.08.2020, in Form DVAT-22.
(iv) The notified rate of interest, we were informed, is 6% (simple) per
annum
Section 81 of
the Delhi Value Added Tax Act, 2004 (hereafter ' DVAT Act '),
impugning the judgment dated 18.08.2021, passed by the Appellate
Tribunal ... rightly classified under Entry No. 25 of the Third Schedule
appended to DVAT Act as 'Edible Oils and Oil cake', whereas
Delhi Value Added Tax
Act, 2004 (hereafter 'the DVAT Act '). The petitioner had filed its
Value Added Tax (VAT) return for the quarter ... provisions of
section 5(2) of the Act, and 3(1) of DVAT Rules, 2005,
and after affording to the dealer a reasonable opportunity
Delhi Value Added Tax Act, 2004 (hereafter 'the DVAT Act ').
2. The petitioner is, essentially, aggrieved by the Explanation to
Sub-clause ... Clause of Section 2(j) of the DVAT Act, inasmuch
as it also includes any corporation or company engaged in commercial
banking. Sub-clause
fifteen day period in
terms of Section 74(8) of the DVAT Act was the mandatory
time limit and if an order was not passed ... Jain submitted that the time limit under Section 34(2) of the
DVAT Act, which provides that the Commissioner may
make an assessment
engaged in the execution of work contracts for Delhi Metro Rail
1 DVAT Act
W.P.(C) 2491/2023 Page 1 of 11
Signature ... Corporation Ltd.2 and discharged its VAT liability under the DVAT
Act as well as under the Central Act. For the purposes of executing
various
