sections (3) and (4), the tax payable shall be
output tax + purchase tax - input tax. This ... input tax, calculated
under sub rule (3). Arithmetically put: Tax due = Output tax +
purchase tax - input tax
raise Tax Invoices, as contemplated under Rule 10 (2) of the Tamil Nadu Value Added Tax Rules, 2007, (VAT ... Tamil Nadu Value Added Tax Rules, 2007, and therefore, could not be said to have wrongly availed of input tax credit
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
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
produced tax invoices issued by third
parties; the said tax invoices had no validity and sanctity, and the
input tax ... produced tax invoices issued by a third party; the said tax invoices
had no validity and sanctity; and the input tax
directly
or otherwise, for construction of the project are considered as
inputs, and tax payable thereon is exempt; the GoAP, exercising
powers conferred ... works, adding transport charges, seigniorage charges, loading
and unloading charges, and gross profit at 32% of the purchase
value after allowing input tax
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
tax, Input tax and Net tax', which reads as under:-
(1) Output tax in relation ... liable to tax under the Act. If no
output tax is payable, then the question of deducting input
tax
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
