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Gujarat Value Added Tax Act, 2003
 
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  INTRODUCTION 
  CHAPTER I : PRELIMINARY 
 SHORT TITLE, EXTENT AND COMMENCEMENT 
 DEFINITIONS 
  CHAPTER II : INCIDENCE AND LEVY OF TAX 
 33 INCIDENCE OF TAX 
 CERTAIN SALES AND PURCHASES NOT LIABLE TO TAX 
 EXEMPTIONS 
 TAXES PAYABLE BY A DEALER 
 LEVY OF TAX ON TURNOVER OF SALES AND RATES OF TAX 
 ADJUSTMENTS IN TAX 
 LEVY OF PURCHASE TAX 
 10 RATE OF TAX ON PACKING MATERIALS 
 11 TAX CREDIT 
 12 TAX CREDIT FOR STOCK ON 31ST MARCH, 2003 
 13 NET AMOUNT OF VALUE ADDED TAX 
 14 OPTION FOR PAYMENT OF LUMPSUM TAX IN LIEU OF TAX ON SALES 
 15 BURDEN OF PROOF 
  CHAPTER III : COMMERCIAL TAX AUTHORITIES AND TRIBUNAL. 
 16 COMMERCIAL TAX AUTHORITIES AND JURISDICTION 
 17 POWER TO TRANSFER PROCEEDINGS 
 18 DISPUTES REGARDING JURISDICTION OF TAX AUTHORITY 
 19 TRIBUNAL 
 20 POWERS OF TRIBUNAL AND COMMISSIONER 
  CHAPTER IV : REGISTRATION 
 21 REGISTRATION 
 22 VOLUNTARY REGISTRATION 
 23 DEEMED REGISTRATION 
 24 NON-TRANSFERABILITY OF REGISTRATION 
 25 CONTINUATION OF CERTIFICATE OF REGISTRATION OF DISSOLVED FIRM 
 26 AMENDMENT OF CERTIFICATE OF REGISTRATION 
 27 CANCELLATION OF REGISTRATION 
 28 SECURITY FROM CERTAIN CLASS OF DEALERS 
  CHAPTER V : RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND 
 29 RETURNS 
 30 PERIODICAL PAYMENT OF TAX AND INTEREST ON NON-PAYMENT OF TAX 
 31 COLLECTION OF TAX ONLY BY REGISTERED DEALERS 
 32 RETURN SCRUTINY AND PROVISIONAL ASSESSMENT 
 33 SELF- ASSESSMENT 
 34 AUDIT ASSESSMENT 
 35 TURNOVER ESCAPING ASSESSMENT 
 36 REFUND OF EXCESS PAYMENT 
 37 PROVISIONAL REFUND 
 38 INTEREST ON REFUND 
 39 POWER TO WITHHOLD REFUND IN CERTAIN CASES 
 40 REFUND OF TAX FOR CERTAIN CATEGORIES 
 41 REMISSION OF TAX, PENALTY OR INTEREST 
 42 PAYMENT AND RECOVERY OF TAX AND INTEREST ON DELAYED 
 43 CONTINUATION OF CERTAIN RECOVERY PROCEEDINGS 
 44 SPECIAL MODE OF RECOVERY 
 45 PROVISIONAL ATTACHMENT 
 46 SPECIAL POWERS OF TAX AUTHORITIES FOR RECOVERY OF TAX AS ARREARS OF LAND REVENUE 
 47 TRANSFER TO DEFRAUD REVENUE VOID 
 48 TAX TO BE FIRST CHARGE ON PROPERTY 
  CHAPTER VI : LIABILITY TO PAY TAX IN CERTAIN CASES. 
 49 APPLICABILITY OF THE ACT OR EARLIER LAW TO OTHER PERSONS LIABLE TO PAY TAX 
 50 LIABILITY OF COMMISSION AGENT AND PRINCIPAL 
 51 LIABILITY IN CASE OF TRANSFER OF BUSINESS 
 52 AMALGMATION OF COMPANIES 
 53 LIABILITY IN CASE OF COMPANY IN LIQUIDATION 
 54 LIABILITY OF PARTNERS OF FIRM TO PAY TAX 
 55 LIABILITY OF GUARDIANS, TRUSTEES ETC 
 56 LIABILITY OF COURT OF WARDS ETC 
 57 SPECIAL PROVISION REGARDING LIABILITY TO PAY TAX IN CERTAIN CASES 
 58 LIABILITY IN OTHER CASES 
 59 SERVICE OF NOTICE IN CERTAIN CIRCUMSTANCES 
  CHAPTER VII : ACCOUNTS AND RECORDS 
 60 INVOICES 
 61 CREDIT AND DEBIT NOTES 
 62 ACCOUNTS 
 63 ACCOUNTS TO BE AUDITED IN CERTAIN CASES 
 64 PRESERVATION OF RECORDS 
  CHAPTER VIII : LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION 
 65 DEALER TO DECLARE THE NAME OF MANAGER OF BUSINESS 
 66 DEALER TO DECLARE DETAILS OF BANK ACCOUNTS 
 67 PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES 
 68 INSPECTION OF GOODS IN TRANSIT, ETC 
 69 TRANSIT PASS FOR TRANSIT OF GOODS BY ROAD THROUGH THE STATE 
 70 FURNISHING OF INFORMATION BY OWNERS OF COLD STORAGE, WAREHOUSES, GODOWNS, ETC 
 71 POWER TO COLLECT STATISTICS 
 72 SPECIAL POWERS FOR RECONSTITUTION OF RECORDS IN CERTAIN CIRCUMSTANCES 
  CHAPTER IX : APPEAL, REVISION, REFERENCE AND RECTIFICATION. 
 73 APPEAL 
 74 NON- APPEALABLE ORDERS 
 75 REVISION 
 76 COURT-FEE ON APPEAL AND APPLICATION FOR REVISION 
 77 APPLICATIONS OF SECTION 4 AND 12 OF LIMITATION ACT, 1963 
 78 STATEMENT OF CASE TO THE HIGH COURT 
 79 RECTIFICATION OF MISTAKES 
 80 DETERMINATION OF DISPUTED QUESTIONS 
  CHAPTER X : PROCEEDINGS 
 81 APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS 
 82 POWER OF COMMISSIONER AND OTHER AUTHORITIES TO TAKE EVIDENCE ON OATH, ETC 
 83 CHANGE OF AN INCUMBENT OF AN OFFICE 
 84 EXTENSION OF PERIOD OF LIMITATION IN CERTAIN CASES 
  CHAPTER XI : OFFENCES AND PENALTIES 
 85 OFFENCES AND PENALTIES 
 86 OFFENCES BY COMPANIES, ETC 
 87 COGNIZANCE OF OFFENCES 
 88 INVESTIGATION OF OFFENCES 
 89 COMPOUNDING OF OFFENCES 
  CHAPTER XII : MISCELLANEOUS 
 90 INDEMNITY 
 91 PUBLIC SERVANTS 
 92 DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT 
 93 ASSESSMENT PROCEEDING ETC. NOT TO BE INVALID ON CERTAIN GROUNDS 
 94 BAR OF JURISDICTION OF CIVIL COURTS 
 95 DISCLOSURE OF INFORMATION REQUIRED UNDER SECTION 71 
 96 LEVY OF FEES 
 97 PUBLICATION OF INFORMATION REGARDING DEALERS AND OTHER PERSONS IN PUBLIC INTEREST 
 98 POWER TO MAKE RULES 
 99 POWER TO REMOVE DIFFICULTIES 
 100 REPEAL AND SAVINGS 
  SCHEDULE I 
  SCHEDULE II 
   


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Few Judgments On This Act:-


  Shanti Ramanand Sagar & Others Versus Commissioner of Income-Tax, 17/11/2017.  

  M. Natarajan & Others Versus State rep.by Inspector of Police, SPE/CBI/ACB, Chennai, 17/11/2017.  

  M/s. WS Retail Services Private Limited, Rep. herein by its authorised signatory Anil Gupta (Adult) & Others Versus The State of Karnataka, Rep. by its Finance Secretary, Bangalore & Others, 14/11/2017.  

  The Chamber of Tax Consultants & Another Versus Union of India & Others, 08/11/2017.  

  M/s. Varun Tech Industries Versus The State of Andhra Pradesh Rep. by its Principal Secretary Revenue (CT), Secretariat & Others, 01/11/2017.  

  On Quest Merchandising India Pvt. Ltd. & Others Versus Government of NCT of Delhi & Others, 26/10/2017.  

  NCC Limited Versus Sembcorp Gayatri Power Limited & Another, 24/10/2017.  

  Plastiblends India Limited Versus Addl. Commissioner of Income Tax, Mumbai & Another, 09/10/2017.  

  Gujarat State Electricity Corporation Limited Versus Multiplex Trading & Industrial Company Limited, 05/10/2017.  

  Patina Gold Ornaments Pvt. Ltd. Versus The Assistant Commissioner (CT), Park Road Circle, Erode & Another, 22/09/2017.  

  M/s. Smart Chip Ltd. Noida, U.P., rep. By its Authorised Signatory Pritpal Singh Sachdev & Others Versus The Secretary to Government Transport Department Chennai & Others, 23/08/2017.  

  M/s. Chemplast Sanmar Ltd (LSI), Karaikal Versus The Appellate Assistant Commissioner (CT), Union Territory of Puducherry, 16/08/2017.  

  Legal Heris of Decd Umedmiya R Rathod & Others Versus State of Gujarat, 04/08/2017.  

  Commissioner of Income Tax Versus Vodafone Essar Gujarat Ltd., 04/08/2017.  

  Kavitha G. Pillai Versus The Joint Director, Director of Enforcement, Government of India, 26/07/2017.  

  Eera Through Dr. Manjula Krippendorf Versus State (Govt. of NCT of Delhi) & Another, 21/07/2017.  

  Vasu Healthcare Private Limited Versus Gujarat Akruti TCG Biotch Limited & Another, 10/07/2017.  

  M/s. Royal & Co, Rep. by its Proprietor K. Ravi Versus The Commercial Tax Officer, Mannargudi, 05/07/2017.  

  Commissioner of Income Tax, Durgapur Versus Shib Sankar Das, 29/06/2017.  

  Arun Sunny Versus Chief Commissioner of Income Tax & Another, 22/06/2017.  

  The Development Commissioner, MEPZ, Special Economic Zone & HEOUs Administrative Officer Building, & Others Versus M/s. Hospira Health Care India Pvt. Ltd., 14/06/2017.  

  Hussainali Sharif Punjwani Others Versus The Board of Trustees of Port of Bombay & Others, 13/06/2017.  

  Adv. P.B. Saharsranaman Versus The Kerala High Court, represented by its Registrar (General), 22/05/2017.  

  Rama Ben V. Zaveri & Others Versus Meharoonisa Farooqui & Others, 19/05/2017.  

  Bharati Hexacom Limited, represented by Sib Kumar Sarma, Deputy General Manager (Legal & Regulatory) Versus The Union of India, represented by the Secretary to the Ministry of Communications & Information Technology, Department of Telecommunications (Access Services Cell), New Delhi & Others, 16/05/2017.  

  State of Jharkhand Through Sp, CBI Versus Lalu Prasad @ Lalu Prasad Yadav & Others, 08/05/2017.  

  Tinna Rubber & Infrastructure Limited Versus Union of India & Another, 03/05/2017.  

  Ahmedabad Urban Development Authority Versus Assistant Commissioner of Income Tax (Exemption), 02/05/2017.  

  M/s. B.R. Petrochem Pvt. Ltd. Versus The Income Tax Officer, 24/04/2017.  

  Sagayam @ Devasagayam Versus State rep. by The Inspector of Police, Chennai, (Crime No.1077 of 2011), 24/04/2017.  

  Hakkimuddin Taherbhai Shakor (Trustee) Versus State of Gujarat, 30/03/2017.  

  M/s. Mahindra Holidays & Resorts India Ltd. represented by its Authorized Officer Versus The Intelligence Officer & Others, 29/03/2017.  

  Director of Income Tax (Exemptions) Versus Shree Nashik Panchvati Panjrapole, 20/03/2017.  

  Commr. of Income Tax, Delhi (Central-I) Versus Pinaki Misra & Another, 03/03/2017.  

  M/s. JKM Graphics Solutions Private Limited, Rep. by S. Ravi, Director Versus The Commercial Tax Officer, Vepery Assessment Circle, Chennai, 01/03/2017.  

  Re Harish Salve & Another Versus ------, 17/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  The Assistant Director, Directorate of Enforcement, Govt. of India, Ministry of Finance, Chennai Versus T.T.V. Dinakaran, 01/02/2017.  

  Pratima Behera Versus State of Orissa, 31/01/2017.  

  M/s. India Cements Investments Services Limited, Represented by its Assistant General Manager (Operations) K. Sathyanarayanan Versus T.P. Nallusamy, 23/01/2017.  

  Common Cause (A Registered Society) & Others Versus Union of India & Others, 11/01/2017.  

  Abhiram Singh & Another Versus C.D. Commachen (Dead) By Lrs. & Others, 02/01/2017.  

  Deputy Commissioner of Income-tax (OSD) Versus Zydus Wellness Ltd., 23/12/2016.  

  The Tribune Trust & Another Versus Commissioner of Income Tax, Chandigarh & Another, 23/12/2016.  

  DLF Universal Limited, (Formerly Known As Adelie Builders & Developers Pvt Ltd), Represented by its authorised signatory Mr. Sayed Ebrahim Versus A.V. Antony, Kanayannur Taluk & Others, 21/12/2016.  

  Maharao Bhim Singh of Kota Thr. Maharao Brij Raj Singh, Kota Versus Commissioner of Income-tax, Rajasthan-II, Jaipur, 05/12/2016.  

  Shakti Yezdani & Others Versus Jayanand Jayant Salgaonkar & Others, 01/12/2016.  

  Ravindra Ramchandra Waghmare Versus Indore Municipal Corporation & Others, 29/11/2016.  

  D. Mahesh Kumar Versus State of Telangana, Department of Revenue, Rep, by its Principal Secretary & Others, 16/11/2016.  

  Commercial Tax Officer & Others Versus State Bank of India & Another, 08/11/2016.  










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