Category Archives: CST

C-Forms to be issued even if purchases not declared in revised VAT return

By | March 17, 2016
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Issue Assistant Commissioner, Department of Trade & Taxes, Government of National Capital Territory of Delhi (‘GNCTD’) (Respondent No. 2 herein) rejected the request made by the Petitioner for issuance of C-Forms in relation to the inter-state purchases made by the Petitioner during the third and fourth quarter of Financial Year (‘FY’) 2010-11. It is stated… Read More »

Tax authorities can not take a stand different from Govt so as to deny benefit to assessee

By | October 5, 2015
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Once Cabinet took a policy decision to extend its 2004 Industrial policy in matter of central sales tax concession to eligible units beyond 31-3-2009 upto 31-3-2013 and notification dated 29-5-2009, accordingly, having been issued by Department of Industries, thereafter Excise and Taxation department could not take a different stand subject  ;Section 8 of the Central… Read More »