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SAMEER JAIN
Roshan Motors Private Limited – Appellant
Versus
The Assistant Commissioner, Commercial Taxes Deptt – Respondent
ORDER :
1. The present Sales Tax Revisions / References (for short "STRs"), filed under Section 84 of the Rajasthan Value Added Tax Act, 2003 (for short "RVAT Act") being aggrieved of the order dated 03.03.2020 passed by the Rajasthan Tax Board, Ajmer (for short “RTB”), were admitted on following questions of law :
“1. Whether targeted discounts/rebates (off Take Discount and Early Bird Off Take Discount) received on purchase of vehicles can be considered as subsidy under Section 18(3a) of RVAT Act-2003?
2. Whether provisions of Section 18(3A) of RVAT Act-2003 can be shifted on the transactions of purchases?”
In STR Nos. 225-227/2020, preferred by the revenue :
“1. Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law and has not acted perversely in confirming the order of appellate authority deleting the penalty under Section 61(2)(b) of the Act when the fact of availing wrongful ITC has been not dispute?
2. Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law in treating the provisions of Section 61(2)(b) as per Section 61(1) of the Act and deleting th
The UP VAT Act permits input tax credit for both taxable goods and by-products, emphasizing strict interpretation of tax statutes and legislative intent.
A registered dealer under the VAT Act is deemed to have discontinued business upon the introduction of the GST Act, requiring the reversal of unutilized ITC as per the Act's provisions.
The main legal point established in the judgment is the distinction between exempted goods and exempted transactions under the Tamil Nadu Value Added Tax Act, 2006, and the inapplicability of Section....
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