Valley Hotel and Resorts vs Commissioner of Commercial Tax
Charging of VAT on 40 percent billed amount to the customer: VAT imposable on sale of goods and not on service-Imposition of service tax not challenged by State, No VAT imposable on service tax-The revisionist was a partnership firm engaged in the business of hotel. It provided boarding and lodging facilities to its customers and also restaur [LexDoc Id : 461286]
Nathu Ram Ramesh Kumar vs Commr. of Delhi Value Added Tax
Challenge to imposition of penalty: Lesser sale proceeds shown in books of accounts-Appeal dismissed-A special search was made at appellant's business premises on two days and total cash inflow on those dayswas also checked. On that basisthe AO conclu [LexDoc Id : 459867]
