foreign shipping lines,
as the former are unable to claim input tax credit14 that forms a part of their
transportation costs, since supply ... envisaged in direct tax. Section 9(1)(6) of the Income Tax Act 1961 taxes a
non-resident outside
Telangana Value Added Tax (Second
Amendment) Act, 2017.
4. It is the contention of the petitioners that Telangana Value
Added Tax ... virtue of the Telangana Value Added Tax (Second
Amendment) Act, 2017.
6. The Telangana Value Added Tax Act, 2005 was initially
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
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
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
tax or purporting to be by way of tax and shall not] be
entitled to input tax credit ... tax or purporting to be by way of tax and shall not be
entitled to input tax credit
under Section 81 of the Assam
Value Added Tax Act, 2003 (for short, 'the VAT Act '). Section ... Section 31 of the Andhra Pradesh
Value Added Tax Act, 2005 (for short, 'AP VAT
Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005
(for short, ' VAT Act ') had been ... read with Rule 30(1) of Chhattisgarh Value Added Tax
Rules, 2006, for short, VAT Rules
Asstt. Commissioner of Taxes, Superintendent of Taxes
and Inspector of Taxes with Asstt. Commissioner of
Taxes ... Taxes, Asstt. Commissioner of
Taxes, Superintendent of Taxes and Inspector of Taxes
with Deputy Commissioner of Taxes
illegality committed by the fora
below in levying tax on the uncollected value added
tax amount by the Opposite Party-dealer ... form of collecting sales tax under which tax
is collected in each stage on the value added to the
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