VAT Archives | SCC Times

Granite stone is “stone” under Entry 109 as not processed in any manner, and taxable at 5%; Allahabad HC upholds Tribunal’s order

Allahabad High Court noted that Entry No. l09 specifically includes “stone” with the caveat that the same shall not include glazed stone, marble and marble chips.

Case Briefs High Courts

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

Milk cream is a product different from milk, hence not exempted from tax: Himachal Pradesh High Court

“A person who wishes to buy milk cream would not go to the market and ask for milk. He would only ask for milk cream because it is a separate product, though also a milk product.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT sets aside penalty on Umed Bhawan Palace for delay in service tax; Situation found revenue neutral

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed involving the question of

Case Briefs High Courts

Allahabad High Court upholds order by Trade Tax Tribunal holding insulated glass as taxable unclassified commodity @ 10%

Allahabad High Court: Saumitra Dayal Singh, J. dismissed a revision which was filed for revenue against the order passed by the Trade

Case Briefs High Courts

Bom HC | Export of service isn’t a “local supply”, cannot be taxed as one; HC delivers polarizing verdict on Constitutionality of S. 13(8) (b) of IGST Act

Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections

Experts Corner Tarun Jain (Tax Practitioner)

Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38

Case Briefs High Courts

Tri HC | Default on the part of a Government department cannot be a reason to prevent an entity from seeking its entitlement; Petition allowed

Tripura High Court: A Division Bench of Akil Kureshi, CJ and S.G. Chattopadhyay J., while allowing the present petition, held, “One department

Case Briefs High Courts

Jhar HC | [Sales Tax and VAT] Only because a provision has been made for levy of penalty, the same by itself would not lead to the conclusion that penalty must be levied in all situations; HC reiterates

Jharkhand High Court: A Division Bench of H.C. Mishra and Deepak Roshan, JJ., allowed the present petition against the respondent authorities charging