Act . Mandatory pre-deposit provisions in the VAT provisions in the Punjab VAT Act are similar to the Central Excise Act ... Excise Act are fiscal statutes, the object, incidence of tax/duty and scheme of law are different in the two Acts. Punjab VAT
UPVAT Act, based on the following principles:
(a) Classification adopted under UP Trade Tax Act as well as other Sales Tax Act , CST and Central ... Explanatory Notes have relevance for understanding entries under Sales Tax/ VAT Acts. As per the HSN Explanatory Notes 2002, based on which Central
Schedule-II appended to the U.P. Value Added Tax Act, 2008 is here-by rejected.
18. In Hamdard Dawakhana (Wakf) Delhi ... tax as Syrup @ 12% under Notification No.7421, dated 26.10.1981, issued under the U.P. Trade Tax Act, which specifically provided Tax
Department, the Sales Tax
Department can make additions for the purpose of collecting tax under the
Gujarat Value Added Tax Act without any further inquiry ... Department, the Sales Tax
Department can make additions for the purpose of collecting tax under the
Gujarat Value Added Tax Act without any further inquiry
The Dy. Cit, Circle-1(1), Now ... vs Belgium Glass & Ceramics P. Ltd., ... on
Section 5 of the Limitation Act to a
proceeding under Section 81(1) of the Assam Value Added Tax
Act stood excluded by necessary implication ... Himachal Pradesh Value Added
Tax Act, 2005 , we find that there is no provision whatsoever
contained in this Act by virtue of which
Section 5 of the Limitation Act to a
proceeding under Section 81(1) of the Assam Value Added Tax
Act stood excluded by necessary implication ... Himachal Pradesh Value Added
Tax Act, 2005 , we find that there is no provision whatsoever
contained in this Act by virtue of which
Section 5 of the Limitation Act to a
proceeding under Section 81(1) of the Assam Value Added Tax
Act stood excluded by necessary implication ... Himachal Pradesh Value Added
Tax Act, 2005 , we find that there is no provision whatsoever
contained in this Act by virtue of which
The Dcit, Circle-4,, Baroda vs M/S. Prime Ceramic Pvt. Ltd.,, Baroda on 16
Commissioner of Sales Tax, U.P. that while interpreting items in statutes like the Excise Acts or Sales Tax Act , resort should ... Haryana VAT Act, 2003 and is exempted from payment of tax.
All the aforesaid VAT Appeals are disposed of accordingly
