High Fuel Prices in India — Should Petroleum Products be Brought under the GST Regime?
by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****
VAT
Purchasing coal from coal companies for reselling to consumers is not taxable service under Finance Act,1994: CESTAT
The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.
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.
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.”
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.
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.”
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
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
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
Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38
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
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
Taxing Officer uses discretionary power to Tax the Bill at a grand total of USD 11,084 in favour of applicant
East African Court of Justice-First Instance Division: The instant taxation ruling arose from a bill of costs filed before Yufnalis Okubo, Taxing
Legislative intent behind R. 3(2)(c) first proviso of the Karnataka Value Added Tax Rules, 2005 is to sustain realistically the benefit of trade discount
Supreme Court: In the matter where the first proviso to Rule 3(2)(c) of the Karnataka Value Added Tax Rules, 2005 was being
Section 5 of the Limitation Act, 1963 is not applicable in case of revision petition under Section 81 of the Assam Value Added Tax Act, 2003
Supreme Court: Deciding an important question of law as to whether provisions of Section 5 of the Limitation Act, 1963 are applicable