imported goods to counterbalance the sales tax, value added tax, local tax or any other charges. It had earlier ... goods, in order to counterbalance the sales tax value added tax, local tax on any other charges
leviable to tax as sale of goods, we note that the appellants pay Sales Tax/Vat ... amount charged for the works contract shall not include Value Added Tax (VAT) or sales tax
input credit receivable, reflected on
asset side balance sheet, treating the same as income of appellant. Vat refund was receivable ... that the Ld. CIT-A erred in confirming
the order of the AO by treating the amount of VAT
assessee
preferred the appeal before the CIT(A). During the appellate proceeding, the CIT(A)
had sought the remand report ... also submitted that
the income tax assessment in Mr. Pahuja was also completed by the income tax
department and where
removing alleged bogus inadmissible
input-tax credit set off towards output tax liabilities towards VAT as
originally ... wrong input tax credit on alleged bogus purchases
till the said additional tax liability of VAT
concept of service tax and held that service tax is a Value Added Tax (VAT ... note, that service tax is a value added tax which in turn is a general tax which applies
Loss account which were in relation to Work Contract Tax
(WCT) and VAT. The assessee submitted that these amounts ... period
expenses as under:-
" A.O. disallowed works contract tax and VAT amounting
Representative further brought to our notice that even the Tax
Appeal being Tax Appeal Nos.733 & 734 of 2016 preferred ... towards the balance tax under the Gujarat Value
Added Tax Act, 2003 [hereinafter referred to as " VAT
towards the balance tax under the Gujarat Value
Added Tax Act, 2003 [hereinafter referred to as " VAT ... order
thereon was passed and accordingly the petitioner paid the value added tax
of Rs.2,06,448/.
[2.2] A notice came
Trading Account clearly shows under purchase against 'less input
VAT' of Rs.39,15,469/- and this amount ... Observation of the A.O. that the Appellant has added VAT on top of the VAT
amount
