Articles by R K JAIN

Developer/building works contractor under Haryana VAT

R K JAIN 08 June 2016 at 17:26

Building works contractors/developers in Haryana were not paying tax since there were no proper guidelines or Rules prescribed under Haryana Value Added Tax Act, 2003. Now, Haryana Government has prescribed the rules for building works contractor/dev ..

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Posted in Taxation | 1 comments | 1260 Views

Stock transfer versus inter state sale

R K JAIN 30 December 2015 at 14:04

A dealer can stock transfer the goods from his one place of business to another place of business and this transaction is not taxable under the Central Sales Tax Act, 1956. The goods transferred to another place of business for sale may be treated as ..

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Posted in Others | 1 comments | 1519 Views

Road side penalty under Haryana VAT Act, 2003

R K JAIN 04 November 2014 at 10:35

MENS REA IS A PRE REQUISITE TO PROVE ATTEMPT TO ..

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Posted in Taxation | 1835 Views

Road Side Penalty Under Section 31 of Haryana Value Added Tax Act 2003

R K JAIN 20 November 2011 at 11:32

Introduction: Road side penalty is imposed by the taxing authority as per the provision laid down under section 31. State Government is empowered to erect the barriers/check posts or can authorize the officer not below the rank of AETO to check the ..

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Posted in Taxation | 1 comments | 5339 Views

Study on works contract under Haryana Value Added Tax Act, 2003

R K JAIN 08 June 2011 at 13:37

STUDY ON WORKS CONTRACT UNDER HARYANA VALUE ADDED TAX ACT BY RK JAIN ADVOCATE Works Contract is an agreement between contractor and contractee to transfer the moveable goods as per section 2(1) (zt). This includes the activities of assembling, c ..

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Posted in Taxation | 2 comments | 33915 Views