Value Added Tax Archives

Sale of re-possessed vehicles is subject to charge of VAT: Delhi High Court reiterates

“It is erroneous to suggest that the sale of goods is not chargeable to tax under the Delhi Value Added Tax Act, 2004, if there is no increase or accretion in the value of goods by the dealer.”

Case Briefs High Courts

Delhi High Court directs VAT Authorities to process Flipkart’s VAT refund along with interest

A pre-deposit does not partake the character of a tax or duty. Those are sums which are deposited by an assessed solely for the purposes of pursuing the remedy of appeal.

Case Briefs High Courts

Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax/fee? Kar HC analyses

Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that

Case Briefs Supreme Court

Medical Oxygen IP and Nitrous Oxide IP are ‘drugs’ as per Section 3(b)(i) of the the Drugs and Cosmetics Act 1940

Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that Medical Oxygen IP and Nitrous Oxide IP

Cabinet Decisions Legislation Updates

Amendments/Extension/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu — Approved by Cabinet

Union Cabinet has approved amendments/extension/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT)