Karnataka Value Added Tax Act, 2003
KARNATAKA
India
The Karnataka Value Added Tax Act, 2003
Act 32 of 2004
Published ... input tax and net tax.
(1) Output tax in relation to any registered dealer means the tax
Stale; (o) "input tax" in relation to a taxable person means value added tax (VAT), paid ... provisions of this Act; (zr) "Value added Tax" (in short referred to as VAT) means a tax
tax under this Act. (b) Where the tax is levied at each point of sale, the tax payable ... case the inputs or goods are used partially for the purpose specified in sub-section (3), the claim for input tax credit shall
December 2018 on the ground of raising fraudulent claims of
input tax credit9 from fake/fictitious firms in Delhi and Kanpur ... statement of “output liability or input credit”. Having
regard to the amount paid by reversing the input tax credit if
the interest
from any place outside the State by any other person; (p) "input tax" in relation to a registered dealer who has purchased ... tax due on turnover of sales or purchases or both, [as the case may be] [Substituted by The Uttar Pradesh Value Added Tax
PROVIDED that tax shall be paid at the rate of [five] [Inserted by Delhi Value Added Tax (Second Amendment ... been earlier availed as tax credit, such tax credit shall be allowed in the tax period in which such
Andhra Pradesh Value Added Tax Act, 2005
ANDHRA PRADESH
India
The Andhra Pradesh Value Added Tax ... Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers
purpose of calculating his tax liability. Section 15 of the Rajasthan Value Added Tax Act, 2003 requires a dealer to furnish ... dealers, a proviso was added in sub-Section (1) of Section 53 of the Rajasthan Value Added Tax Act, 2003 to provide provisional
Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax ... Value Added Tax dealer or from a Value Added Tax dealer in circumstances in which no tax is payable
Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as
' VAT Act ') could be given retrospective ... evidencing the amount of
input tax.
(b) If the original tax invoice is lost, input tax credit
shall
