Uttar Pradesh Value Added Tax Act, 2008

The appellant, Deputy Commissioner (Commercial Tax), challenged the High Court's observations and cost orders that accused him of deliberate, malafide actions in passing ex‑parte provisional assessment orders against Flipkart India Private Limited under the Uttar Pradesh Value Added Tax Act. The High Court had set asid…

The appellant, Indian Oil Corporation Ltd., challenged demand notices for interest on entry tax levied under the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007, arguing that the Act contained no substantive provision for interest and that the High Court’s dismissal of its writ petition was barred by res…

Neha Enterprises, a registered dealer under the Uttar Pradesh Value Added Tax Act, 2008, claimed an input tax credit of Rs. 6,42,260 for purchases related to sales made to a manufacturer‑exporter under Form‑E for the assessment year 2010‑11. The assessing officer initially allowed the credit but later disallowed it und…

Modi Naturals Ltd., a registered dealer of rice bran oil in Uttar Pradesh, claimed full input tax credit (ITC) on tax paid for raw rice bran used to manufacture taxable oil and a by‑product (de‑oiled rice bran, an exempt good). The Revenue argued that under Section 13(1)(f) of the UP VAT Act the ITC should be limited t…

The Commissioner of Commercial Tax, U.P. appealed against the classification of unstitched ladies' suits sold by S/S Rujhan Studio. The studio purchased bulk textile, cut it to suit dimensions, performed limited embroidery and 'peco' work, and sold the items as unstitched suits. The issue was whether these goods qualif…