amount equal to the input tax credit availed by the
recipient shall be added to his output tax liability, along with ... eligible taxes and duties or, as the case may be,
the value added tax or entry tax charged
Value Added Tax, Central Sales Tax, Entry Tax,
Luxury Tax, Taxes on lottery, Entertainment Tax ... Purchase Tax, State Excise
Duties, Stamp Duty, Taxes on vehicles, Tax on goods and passengers, Taxes
service tax are mutually exclusive. He
would submit that :
“8.1 It is well settled that sales tax and VAT ... treated as goods and consequently can subject only to
sales tax/VAT.”
17
26. In such circumstances referred
prescribed documents. Further, input tax credit
provisions do not provide that all taxes paid on all inputs should
be availed ... amount equal to the input tax credit availed
by the recipient shall be added to his output tax liability,
along with
made from the plural indirect tax regime (including Central Excise, Service Tax and VAT laws ... in respect of inputs or input services received on or after the appointed day but the duty or tax in respect
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
Flipkart India Private Limited. vs Valued Added Tax Officer, Ward 300 & Ors. on 21 August, 2023
Author: Yashwant Varma
Bench: Yashwant Varma ... Penalty Demand Tax Interest Tax Interest Refund
Refund claimed in Return dated 31.03.2015 11,40,97,349
VAT
Section 13(2) of the Punjab Value Added Tax Act, 2005 (for short, 'the
VAT ... using the goods as input for
manufacturing taxable goods, at the reduced rate.
xx xx xx
R..-26. Input tax credit on duplicate
produced, the activity that is taxed
under the sales tax and valued added tax regime is the sale ... Value Added Tax" presented by an empowered committee of
State finance ministers in 2005. The concept of value added tax
