Tamil Nadu Value
Added Tax Act, 2006 (hereinafter referred to as the
“ Tamil Nadu VAT Act,2006 ”). For appreciating the
issues raised ... scheme as delineated by the
Tamial Nadu Value Added Tax Act, 2006. The Tamil Nadu
VAT Act, 2006 has been enacted to consolidate
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
under Section 22(1) of the Chhattisgarh Valued Added Tax Act, 2005
(for short, 'the VAT Act ').
3. The short question ... Act
or any Act repealed by section 52 and if for any reason
any sale or purchase of goods chargeable to tax under
this Act
Gujarat
Value Added Tax Act, 2003 (hereinafter referred to as "the VAT
Act ") the Assistant Commissioner of Sales Tax, Unit ... Act , the prescribed authority is
satisfied that the tax has been evaded or sought to be evaded
or the tax liability has not been disclosed
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
earlier policy, Tax in the form of VAT was required to be paid first as per the VAT Act, 2008 , thereafter ... Tax due' by the Nodal Agency i.e. PICUP to the Trade Tax Department, which was not permissible under the VAT Act
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
Sales Tax/Value Added Tax is
mutually excluded on the goods alleged to be indivisible from the
lease of land taxed as service under ... paid the tax and the remaining
amount of tax is not paid, the interest under Section 18 (4) of VAT
Act is imposed
Sales Tax who is
also exercising the powers under the Maharashtra Value Added
Tax Act, 2002 (hereinafter referred to as "the MVAT Act ... Entry C-56,
reads as under:-
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002
No.VAT-1505/CR-116/Taxation-1. - In exercise
