conferred the power of
assessment of Value Added Tax on Commercial Tax Officers or
Deputy Commercial Tax Officers, in case of dealers in the
territorial ... make assessment, as
ultravires the provisions of the A.P. Value Added Tax Act, 2005 .
In the cases, which formed part of the said batch
that after the repeal of the Delhi Sales Tax Act by the Delhi Value Added Tax Act on 31 March 2005, the new legislation ... Sales Tax Act 1973 had been repealed by the Haryana Value Added Tax Act, 2003 . Section 61(2)(a) of the repealing Act saved
Value Added Tax Act, 2003 , came into force
from 1st April 2006 in the State of Gujarat. The Act was
enacted to consolidate and amend ... Income Tax
Act and under the Income Tax Act , there is no provision
analogous to Section 48 of the VAT Act which creates
earlier policy, Tax in the form of VAT was required to be paid first as per the VAT Act, 2008 , thereafter ... Tax due' by the Nodal Agency i.e. PICUP to the Trade Tax Department, which was not permissible under the VAT Act
Court 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 Act') had fallen for
consideration
under Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005
(for short, ' VAT Act ') had been passed ... Entry Tax Act, 1976 (for short, ' Entry Tax
Act '), a person is liable for tax only in respect of notified goods
Added Tax Act, 2004 delegating the
powers of the Commissioner of Taxes under Section 31 of the Act to all the
Superintendent of taxes posted ... Act 2004 has delegated the powers under Section
31 of the Act to all the Superintendent of Taxes in Tax Audit Cell. The respondent
conferred on the High Court. Section 84 of the Assam Value Added Tax
Act, 2003, which appears in the same Chapter in which Sections ... Limitation Act, out of Sections 4
to 24 of the said Act, applicable under the VAT Act thereby
excluding the applicability
under Section 73
of the Bihar Value Added Tax Act,, 2005 (hereinafter referred to as
„the VAT Act ‟) have been dismissed by holding ... VAT Act, 2005 for reduction of
tax liability to the extent of tax paid under this Act in case the
importer of scheduled
Nadu VAT Act. Section 12 of the Tamil Nadu Value Added Tax Act, 2006 seeks to levy purchase tax on every dealer ... exempted from all local taxes and levies, including Sales Tax, Turnover Tax, VAT, Purchase Tax, Mandi Tax, Octroi, Electricity Cess, or any other
