Allahabad HC upholds ITC reversal on Lubricants for Traders under UP VAT Act [Read Order]
The Allahabad High Court Upholds ITC reversal on lubricants for traders under the Uttar Pradesh Value Added Tax Act ( UP VAT ), 2008. The revision...
![Allahabad HC Dismisses Appeal under UP VAT Act in Absence of Appellant [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Allahabad-High-Court-Absence-of-Appellant-Uttar-Pradesh-Value-Added-Tax-Act-UP-VAT-Act-high-court-news-TAXSCAN.jpg "Allahabad HC Dismisses Appeal under UP VAT Act in Absence of Appellant [Read Order]")
![Supreme Court issues Notice to Adani Wilmar w.r.t. VAT Classification of Bakery Shortening [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-Notice-Adani-Wilmar-VAT-Bakery-Shortening-taxscan.jpg "Supreme Court issues Notice to Adani Wilmar w.r.t. VAT Classification of Bakery Shortening [Read Judgement]")
![Supreme Court quashes HC Order Rejecting Benefit of ITC Claimed as UP VAT Has no Provision to Calculate Apportionment of ITC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/11/Calculate-Apportionment-of-ITC-Apportionment-of-ITC-Benefit-of-ITC-Tax-News-Value-Added-Tax-Quashes-High-Court-Order-TAXSCAN.jpg "Supreme Court quashes HC Order Rejecting Benefit of ITC Claimed as UP VAT Has no Provision to Calculate Apportionment of ITC [Read Judgement]")
Registration under UP VAT Act Subsisting on Day of Death of Registered Dealer, Family would be entitled to Insurance Claim under Group Insurance Policy: Allahabad HC [Read Order]
The Allahabad High Court ruled that when registration under Uttar Pradesh Value Added Tax Act (UP VAT Act), 2008 subsisting on day of death of Registered Dealer, family would be entitled to insurance...
![Registration under UP VAT Act Subsisting on Day of Death of Registered Dealer, Family would be entitled to Insurance Claim under Group Insurance Policy: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Registration-UP-VAT-Act-Day-of-Death-Family-Insurance-Claim-Group-Insurance-Policy-Allahabad-HC-TAXSCAN.jpg "Registration under UP VAT Act Subsisting on Day of Death of Registered Dealer, Family would be entitled to Insurance Claim under Group Insurance Policy: Allahabad HC [Read Order]")
Sales Tax incentive under UP VAT Act for setting up industries in backward areas is subject to Income Tax: Delhi HC [Read Judgment]
In CIT v. M/s Bhushan Steels and Strips Ltd, the Delhi High Court held that sales tax collected as incentive for setting up industries in backward areas by the Assessee-Company amount to revenue...
![Sales Tax incentive under UP VAT Act for setting up industries in backward areas is subject to Income Tax: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Tax-Exemptions-Tax-Scan.jpg "Sales Tax incentive under UP VAT Act for setting up industries in backward areas is subject to Income Tax: Delhi HC [Read Judgment]")
'Regasified Liquefied Natural Gas' supplied by GAIL is not Compressed Natural Gas, Taxable under UP VAT Act: Allahabad HC [Read Judgment]
In a significant ruling, the Allahabad High Court held that 'Regasified Liquefied Natural Gas ('RLNG') supplied by Gas Authority of India Ltd is not Compressed Natural Gas (CNG) so as to drive out it...
![Regasified Liquefied Natural Gas supplied by GAIL is not Compressed Natural Gas, Taxable under UP VAT Act: Allahabad HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Allahabad-High-Court-Taxscan.jpg "Regasified Liquefied Natural Gas supplied by GAIL is not Compressed Natural Gas, Taxable under UP VAT Act: Allahabad HC [Read Judgment]")
Wrongful Claim of Input Tax Credit is not a Ground for Cancellation of Registration under UP VAT Act: Allahabad HC [Read Judgment]
Justice Ashwani Kumar Mishra of Allahabad High Court held that, wrongful claim of Input Tax Credit (ITC) would not constitute sufficient ground for cancellation of registration of a dealer under UP...
![Wrongful Claim of Input Tax Credit is not a Ground for Cancellation of Registration under UP VAT Act: Allahabad HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/VAT-Taxscan.jpg "Wrongful Claim of Input Tax Credit is not a Ground for Cancellation of Registration under UP VAT Act: Allahabad HC [Read Judgment]")
Sec 52 of the UP VAT Act cannot be used for Tax Evasion, or to Perpetuate Fraud, says Allahabad HC [Read Judgment]
In the recent decision, the Allahabad High Court found that the transaction alleged to have been effected by the respondent-assessee was not genuine and the invoices accompanying the goods, the TIN...