Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Quantity Discount do not form part of the Turnover under KVAT Act: Kerala HC [Read Judgment]
In a recent ruling, the Kerala High Court held that, under the Kerala Value Added Tax Act and the connected Circular, the quantity discount shall be...
Kerala HC directs refund of Service Tax collected on Serving Food & Beverages having Air Conditioning Facility [Read Judgment]
In a recent ruling, the Kerala high Court directed the revenue to refund the amount collected as Service Tax for the services in relation to serving food and beverages having Air Conditioning...
DC’s Power to Extent Time limit u/s 25B of KVAT Act cannot be used to initiate Fresh Proceedings: Kerala HC [Read Judgment]
In a recent decision, the Kerala High Court held that the Deputy Commissioner has no power to extend the time limit for initiating fresh proceedings u/s 25(1) of KVAT Act. While allowing a bunch of...
‘Cleaning Materials’ are not exempted under KVAT Act; Confirms Kerala HC Division Bench [Read Judgment]
Division bench of Kerala HC confirms single bench’s order refusing exemption to ‘Cleaning Materials’ under KVAT Act. Recently, the division bench of the Kerala High Court confirmed the decision...
Proceedings u/s 158BC and 158BD of Income Tax Act shall be completed by the Same Officer: Kerala HC [Read Judgment]
While confirming the order of the Income Tax Appellate Tribunal, the Kerala High Court observed that an order passed section 158BC and 158BD of the Income Tax Act, 1961 shall be initiated and...
Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]
In a recent decision, the single bench of the Kerala High Court has opined that under Rule 58(16) of KVAT Rules, using double-side carbon is a mandatory requirement while filing delivery notes....
![Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/10/Carbon-Paper-Taxscan.jpg "Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]")
Kerala HC deletes Penalty imposed on Assessee for Non-Bifurcation of VAT & Luxury Tax [Read Judgment]
The single bench of the Kerala High Court, while deleting an order of penalty under the provisions of Kerala Tax on Luxuries Act, 1976, held that penalty cannot be levied for non-bifurcation of VAT...