petitioner has obtained registration under
the Gujarat Value Added Tax Act, 2003 ("the VAT
Page 1 of 27
C/SCA/3002/2018 ... ORDER
Act" for short) and the Central Sales Tax Act,
1956 ("the CST Act " for short). According to the
petitioner, till
Value Added Tax Act, 2003, is entitled
to claim tax credit equal to the amount of tax paid under the Entry
Tax Act ... Tax Act . It is submitted that because
assessing authorities under the Entry Tax Act are appointed under
Section 5 of the Entry Tax Act
petitioner is a registered dealer under the Gujarat Value
Added Tax Act, 2003 ["the VAT Act " for short]. The
petitioner ... entitled to claim tax credit in
respect of tax paid by him on his
purchases;
(b) charge any tax under this Act in his
sales
Value Added Tax Act?
2. We may briefly record facts in each case. The assessee
M/s. JCT Limited who has filed Tax Appeal ... caprolactum under section 11 of the Gujarat
Value Added Tax Act, 2003 ("the VAT Act " for short).
The State however, opposes
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
have certificate of Commercial
Tax department.
3) Whether enjoys professional tax registration or not, is
not clear.
4) TIN/VAT number is obtained ... Tax on Professions, Trades, Callings and
Employments Act, 1976 .
12. The main difficulty that the petitioner would face is
with respect to VAT
have certificate of Commercial
Tax department.
3) Whether enjoys professional tax registration or not, is
not clear.
4) TIN/VAT number is obtained ... Tax on Professions, Trades, Callings and
Employments Act, 1976 .
12. The main difficulty that the petitioner would face is
with respect to VAT
Government challenging
the judgment dated 19.4.2016 passed by the Gujarat Value
Added Tax Tribunal ('the Tribunal" for short) in the
following background ... tax on such purchases. Notice
for revision was therefore, issued within the time
prescribed under the provisions of Gujarat Value Added
Tax Act ("VAT
challenged vires of Section 84A of the
Gujarat Value Added Tax Act, 2003 [" VAT Act " for short] with
retrospective effect from ... question of reduction of input tax credit in
terms of Section 11 [3](b) of the Value Added Tax Act, 2003 in
favour
challenged vires of Section 84A of the
Gujarat Value Added Tax Act, 2003 [" VAT Act " for short] with
retrospective effect from ... question of reduction of input tax credit in
terms of Section 11 [3](b) of the Value Added Tax Act, 2003 in
favour
