{"id":511,"date":"2012-04-09T09:33:20","date_gmt":"2012-04-09T04:03:20","guid":{"rendered":""},"modified":"2012-04-09T09:33:20","modified_gmt":"2012-04-09T04:03:20","slug":"supreme-court-confirms-sales-tax-deferral-scheme-benefits-align-with-statutory-provisions-circular-is-legally-binding","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=511","title":{"rendered":"Supreme Court Confirms Sales Tax Deferral Scheme Benefits Align with Statutory Provisions; Circular is Legally Binding."},"content":{"rendered":"<p>Supreme Court Confirms Sales Tax Deferral Scheme Benefits Align with Statutory Provisions; Circular is Legally Binding.<br \/>Case-Laws<br \/>VAT and Sales Tax<br \/>Benefit of the sales tax deferral scheme &#8211; it is not the case of the Revenue that circular dated May 1, 2000 is in conflict with either any statutory provision or the deferral schemes announced under the aforementioned Government orders. We, therefore, hold that the said circular is binding in law on the adjudicating authority under the TNGS<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=3341\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court Confirms Sales Tax Deferral Scheme Benefits Align with Statutory Provisions; Circular is Legally Binding.Case-LawsVAT and Sales TaxBenefit of the sales tax deferral scheme &#8211; it is not the case of the Revenue that circular dated May 1, 2000 is in conflict with either any statutory provision or the deferral schemes announced under the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=511\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Supreme Court Confirms Sales Tax Deferral Scheme Benefits Align with Statutory Provisions; Circular is Legally Binding.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-511","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=511"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/511\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}