forward of eligible credit of State tax ie.,
the Value Added Tax ["VAT" for short ... subsume range of existing taxes such as Excise duty,
Central Sales Tax and the Value Added Tax. Chapter
Baroda, Alkapuri Branch, Vadodara dated
20.11.2018 and the blockage of Input Tax Credit dated 13.2.2019 passed
by the respondent No.3 - State Tax ... chargeable with tax, determine the amount of tax, interest
and a penalty equivalent to ten per cent. of tax
petitioner has obtained registration under
the Gujarat Value Added Tax Act, 2003 ("the VAT
Page ... tax was 04% plus 01%
additional tax. He was aware and conscious about
the Entry in which such tax
huge tax demand of Rs.3.80 crores is likely to arise against the
petitioner for unpaid Value Added Tax ... Schedule to
the Gujarat Value Added Tax Act, 2003 ('the VAT Act ' for short),
which entry pertains
sales tax exemption or sales tax deferment incentives.
4.2. With respect to assessee's claim for refund of input
tax ... tax for export should not
be adjusted towards value added tax incentive limit.
4.3. The Assistant Commissioner of Value Added Tax
Services Tax Act, 2017 and the Central Goods & Services
Tax Act, 2017 came into force to levy tax ... products are concerned, indicates that the sales tax/value
added tax enactment is not permissible under Article 246A of
the Constitution
Gujarat Value Added Tax Act, 2003, is entitled
to claim tax credit equal to the amount of tax paid ... Gujarat Value Added Tax Rules, 2006
which requires payment of tax under the Vat Act within
section 5A
to the Gujarat Value Added Tax Act (hereinafter
referred to as ' VAT Act ') with effect ... Sales Tax, Purchase Tax, Motor Spirit
Tax, Luxury Tax, Entertainment Tax and other
taxes
papers and
proceedings leading to the records relating to blocking of Input
Tax Credit of the Petitioner to the tune ... amount equal to the input tax credit availed by the
recipient shall be added to his output tax liability, along with
related to this query, project wise details of
Service Tax/VAT has been provided and proof of same ... tax and service tax do not pass through Profit
and Loss Account. This means that assessee is
not including such taxes
