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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 7

Time of Sale of Goods

~1 min read
https://sooperkanoon.com/act/58867

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 7 is part of Value Added Tax Act, 2003 - Time of Sale of Goods. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) Notwithstanding anything contained in the Sale of Goods Act, 1930 (Central Act 3 of 1930), for the purpose of this Act, and subject to sub-section (2), the sale of goods shall be deemed to have taken place at the time of transfer of title or possession or incorporation of the goods in the course of execution of any works contract whether or not there is receipt of payment:

Provided that where a dealer issues a tax invoice in respect of such sale within fourteen days from the date of the sale, the sale shall be deemed to have taken place at the time the invoice is issued.

(2) Where, before the time applicable in sub-section (1), the dealer selling the goods issues a tax invoice in respect of such sale or receives payment in respect of such sale, the sale shall, to the extent that it is covered by the invoice or payment, be deemed to have taken at the time the invoice is issued or the payment is received.

(3) The Commissioner may on an application of any dealer exempt such dealer subject to such conditions as he may specify, from the time specified in sub- section (1).

Frequently asked questions

What does Value Added Tax Act, 2003 Section 7 provide?

Section Section 7 of the Value Added Tax Act, 2003 (Time of Sale of Goods) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 7?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 7. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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