High Fuel Prices in India Should Petroleum Products be Brought under the GST Regime?
by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****
by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****
by Shivam Mehta†, Tanya Garg †† and Srijita Chakraborty†††
“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.”
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.
Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that
Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that Medical Oxygen IP and Nitrous Oxide IP
Union Cabinet has approved amendments/extension/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT)