- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
Tamil Nadu Authority for Clarification and Advance Ruling clarifies that erection of “Green Houses, Net Houses and Tunnels sold along with their accessories” is a kind of “Works Contract” liable to assessment at differential rate / compounding rate based on materials used and nature of contract as the case may be, as dealer may opt to pay tax u/s 5 or 6 of TNVAT Act
ACAAR No 85/2015-15 dated August 13 2015
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