Rajasthan Value Added Tax Act, 2003

The State of Rajasthan (CTO) challenged the tax rate applied by M/s Prasoon Enterprises on mobile crane wire ropes, arguing that the ropes should be taxed at 12.5% under the residuary entry of Schedule V of the Rajasthan Value Added Tax Act, 2003. The respondent contended that the ropes are parts of mobile cranes and t…

The Commercial Taxes Officer appealed against A Infrastructure Ltd's claim of Input Tax Credit (ITC) on raw material used to manufacture asbestos cement sheets. The assessing authority had disallowed the ITC, contending that the final product was exempted under Notification S.O. 377/2007, and therefore the goods were "…

The Rajasthan government issued Notification S.O.377 on 9 March 2007, exempting VAT on asbestos cement sheets and bricks containing at least 25% fly ash, provided the dealer began commercial production in the state by 31‑December‑2006 and the exemption lasted until 23‑January‑2010 (later extended). The appellants, manu…

The Supreme Court examined whether Ultratech Cement Ltd. was entitled to a 75% capital investment subsidy under the Rajasthan Investment Promotion Scheme, 2003 (RIPS-2003) for its Kotputli cement plant. The Court held that the scheme’s sub‑clauses (vi) and (vii) granting 75% subsidy were deleted before the company’s ap…

The State of Rajasthan challenged the validity of sub‑rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957, which allowed the cancellation of Form C declarations issued by dealers on grounds of fraud or misrepresentation. The High Court held that the State lacked authority to make such a rule because i…

The Supreme Court examined whether gypsum board should be taxed under Entry 56 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, which after amendment read “gypsum in all its forms” (4% tax), or under the residuary Entry 1 of Schedule V (12.5% tax) for the years 2006‑07 and 2007‑08. The Additional Commissioner…