time of VAT audit. But for VAT audit the wrong claim of Input Tax Credit could not be come out. Hence ... justification or jurisdiction to invoke section 27 of the Tamilnadu Value Added Tax Act, 2006 for recovery of wrongful availment of Input tax credit, more
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
Schedule II of the Act ,
cannot be accepted in view of notification dated 2nd May,
2013, as in a taxing Act it is not possible ... cannot levy tax @ 13.5%
with the aid of sub- section 2(b)(d) of Section 4 of the VAT Act
tax credit to the extent of 4% in terms of section
11(3)(b) of the Gujarat Value Added Tax Act ('the VAT ... Court in the context of section 67 of the
Gujarat Sales Tax Act, had observed as under:
"21. Facts in the present case
Value Added Tax, 2008 (hereinafter refer to as "VAT ACT")
Brief facts of the case are that the revisionist ... dealer both under the U.P. VAT Act and Central Sales Tax Act. The said seller M/s. Priya Das Motia
both under the A.P. VAT Act, 2005 and under the
Central Sales Tax Act, 1956 .
5. To the show cause notices, dated ... tax assessed; (2)
penalty levied; (3) interest payable under the Act; and (4) any amount of
tax including deferred tax, which is treated
Schedule I of the Commercial Tax Act
and the VAT Act has to be interpreted by
holding that the words used, namely,
duty ... Act and the
VAT Act and imposition of duty under
the Commercial Tax Act and VAT Act is
clearly impermissible
matter of payment of rate of VAT.
10- In the Madhya Pradesh VAT Act, 2002 there are three
schedules covering variety ... Tax Free Goods
II I 5 1% rate of tax
II 110 5% fate of tax
III 5 Product wise different
rate of tax
works contractor under the
Andhra Pradesh Value Added Tax Act, 2005 (for short, the A.P.VAT
Act ) at Kurnool. The petitioner executed ... Added Tax (VAT)
component to the contract value and deduct the same and pay to
the Commercial Tax Department and issue Tax Deduction
