authority under Section 49(1) of
the Value Added Tax Act, 2005 (in short, the VAT Act ). The revisional
authority maintaining the order ... through the provisions of levying of tax and also on the penalty
envisaged under the VAT Act and submitted that the petition
carry forward of eligible credit of State tax ie.,
the Value Added Tax ["VAT" for short] available as on 30th June ... makes
original tax invoice relevant for the purpose of
claiming tax. Therefore, under the scheme of the VAT
Act , it is not permissible
under CST Act 1956 and
in the event of smooth transition from erstwhile Act to GST Act 2017,
the registration under CST Act automatically vanished ... under CST Act, 1956 and in the event of smooth
transition from erstwhile Act to GST Act 2017, the registration under
CST Act automatically vanished
Maharashtra Goods and Services Tax Act was
introduced with effect from 1.07.2017. Accordingly, the
Maharashtra Value Added Tax Act, 2002 was amended from
01.07.2017. After ... reads
as under :-
" NOTIFICATION
Maharashtra Value Added Tax Act, 2002 :
No.VAT-1517/CR-136(A)/Taxation-1-In exercise
Commercial Tax,
Uttarakhand, Dehradun ...... Respondent.
With
Commercial Tax Revision No. 37 of 2010
Sarva Shri Neeraj Misthan Bhandar ......Revisionist
Versus
The Commissioner, Commercial Tax,
Uttarakhand ... namkin attracted 5% tax when sold
to the consumers.
11. When it came to the VAT Act , under which
the assessment
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
Act and not as a sales tax practitioner as
envisaged under clause (c) of sub-section (1) of
section 81 of the GVAT Act ... certificate as a Sales Tax Practitioner.
Such a certificate was issued under the provisions of the
Gujarat Sales Tax Act . The certificate was acquired
Tax Case Revision filed under Section 60 of the Tamil Nadu Value Added Tax Act, 2006, against the order of the Tamil Nadu Sales Tax ... year 2009-10 under Section 22 of the VAT Act by the Assistant Commissioner (CT), Park Town I, Assessment Circle, Chennai by proceedings
Tax
Department Mahanadi Mantralaya New Raipur District Raipur
Chhattisgarh.
2. Commissioner, Commercial Tax , Vikraya Kar Bhavan , Civil Lines
Raipur Chhattisgarh.
3. Assistant Commissioner, Commercial Tax ... Commissioner, Commercial Tax, Raipur, in exercise of revisional
jurisdiction under Section 49(1) of the Chhattisgarh Valued Added
Tax Act, 2005 (in short, the VAT
activity which
includes fuel and claims input tax credit under section 11 of
the VAT Act while discharging its VAT liabilities ... Court in the
context of section 67 of the Gujarat Sales Tax Act, had
observed as under:
"21. Facts in the present case
