Before such a transaction is
put to tax, whether under the Haryana or Punjab VAT Act , it would
have to satisfy the dominant ... defined under the Punjab or the Haryana
Act and therefore, are not exigible to value added tax.
Consequently, we allow the writ petitions and grant
registered dealer under the Haryana Value Added Tax Act, 2003 (for brevity 'the Haryana VAT Act ') and under the Central Sales ... registered under the Punjab Value Added Tax Act, 2005 (for brevity 'the Punjab VAT Act ') and, therefore, has violated Section
Section 68
(2) of the Punjab Value Added Tax Act, 2005 (in short, "the Punjab
VAT Act ") against the order ... Haryana Value Added Tax Act, 2003 (in short, "the Haryana VAT
Act "). It is having its Oil Solvent plant at Nilokheri
registered as a dealer under the Haryana Value Added Tax
Act, 2003 (for brevity, 'the VAT Act ') as well as under ... Act and Rule 41(5) and 42 of the Haryana Value Added Tax Rules,
2003 (for brevity, 'the VAT Rules'), which
appeals under
Section 68 of the Punjab Value Added Tax Act, 2005 (for brevity, 'the
VAT Act ') against the common order ... applicable.
In the light of the provisions of the Punjab VAT Tax
Act and reasons detailed above, arguments of the appellant
basis of the provisions of the taxing statute.
Schedule `B' of the VAT Act list the items taxable at the rate ... tax
giver." It is argued that all types of UPS could not be taxed at a
lesser rate under the VAT Act
Punjab Value Added Tax Act, 2005 (as applicable to the Union Territory of Chandigarh)(for brevity, "the VAT Act "), challenging ... Punjab Value Added Tax Act, 2005 (as applicable to the Union Territory, Chandigarh) and, therefore, exempt from payment of tax in the Union Territory
filed under Section 68 of the Punjab
Value Added Tax Act, 2005 (for brevity, 'the VAT Act ') is directed
against order ... which has repealed the Punjab General Sales Tax Act, 1948
(for brevity, 'the Sales Tax Act ') with effect from 31.3.2005. It is
pertinent
Development Fund.
4. The 1948 Act was replaced by the Punjab Value Added Tax Act, 2005 (for short, `the VAT Act ... Act 92(1) With effect from the date of coming into force of this Act, the Punjab General Sales Tax Act, 1948 (Punjab Act
Himachal Pradesh
Value Added Tax, 2005 (for short " H.P.VAT Tax Act ").
Learned counsel contended that ratio of judgment ... Section 31 of Andhra Pradesh Value Added Tax Act,
2005 was in question. Section 31(1) of AP VAT Act, 2005 provides that
