Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
Read MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Capital Gains
Read MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Buy-Back of Shares
Read MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Re-Assessment Procedures
Read MoreImportant Amendments by The Finance (No. 2) Act, 2024 – Block Assessment
Read MoreImportant Amendments By The Finance (No. 2) Act, 2024 – Other Important Amendments
Read MoreBCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore BrieficlesExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn MoreMonthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn MoreFor queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn MoreHeld
U/s.50 of the Rajasthan Sales Tax Act, the State is having first charge on properties of the dealer for recovery of dues under the Act. Section 9(2) of the Central Sales Tax Act provides for assessment, reassessment, collection and enforcement of payment of tax including interest or penalty payable under the CST Act to be as if a tax, interest or penalty is payable under the general sales tax law of the State. Thus, for all ends and purposes, the mode of mechanism provided under the State Sales Tax Act would equally apply to the central sales tax to be collected under the CST Act. Thus, priority given u/s.50 of the RST Act to the recovery of local sales tax will apply with equal force to the recovery of central sales tax. The High Court accordingly, dismissed writ petition filed by the financial institution.