Petition filed in Supreme Court to compulsory show “Country of origin” for all products on e- commerce site Introduction A writ petition has been filed under Article 32 of the Constitution of India seeking direction to formulate a law that mandates all the e-commerce industry/ business houses selling goods in India, through any channel to display the Country of Origin in such a way that is legible easily by the consumers; making the consumer’s aware of the ‘Country of Origin’ so as the Consumer can make an informed decision. Petition was raised on the following Questions of Law? Whether the consumer has the right to know the ‘Country of Origin’ or not so as to take a conscious decision? Whether Respondent shall attract penalties upon the e-commerce industry for non- disclosure of the ‘Country of Origin’ on the products they are selling, as it is nothing less than cheating with the consumers, as it is a matter of right for the consumers to be aware about the Country ...
NON-integration of VAT and Service tax
VAT payable to State government was computed on ( basic value +ED charged by manufacturer).
| Tax Liability on Output | Credit Admissibility |
Manufacturer | Manufacture:Excise Duty (central government) | excise duty on goods Service tax on services
|
Sale : VAT (state government ) | VAT on goods | |
Dealer | Sale : VAT (state government) | No Credit of excise duty on goods VAT on goods No Credit of ST on services |
Service Provider | Provisioning of service : service Tax( central government) | excise duty on goods service tax on services No credit of vat on goods |
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