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Second hand equipment with EPCG Licence S TAX DEDUCTION IS SALES TAX / VAT APPLICABLE FOR TRANSPORTERS. Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg. Service tax applicability on Directors remuneration valuation of goods and ED on scrap Two companies in different states Import of Service i.e. Payment to architect of Dubai for construction of House in India Service Tax Payment on GTA Necessity of RD 23 D

VAT and Sales Tax Case Laws


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Showing 1 to 15 of 16033 Records

    2014 (4) TMI 693 - ALLAHABAD HIGH COURT

    M/s. Rifco Traders Versus State of UP. And Another

    Requirement of Notice of change in the constitution of the firm - Certificate of registration – Held that:- Section 17 deals with registration of dealers and sub-section (14)(a) read with Explanation (II) would clearly show that where there is a cha ......

    2014 (4) TMI 692 - KARNATAKA HIGH COURT


    Entertainment of writ petition – Available Alternate remedy of an appeal u/s 62 – Invocation of Extraordinary Jurisdiction of High Court – Article 226 of Constitution of India - Held that:- For the reason that petitioner has an alternate and efficaci ......

    2014 (4) TMI 691 - KERALA HIGH COURT

    Sajeev. V. Proprietor, Dreamz, Infotech Versus Commercial Tax Officer

    Condition of Pre-deposit – Interim stay during the pendency of the appeal – Held That:- This Court finds that, Assessee had not submitted any objection, on serving the pre- assessment notice as clearly discernible from Exts. P1 to P3 - What the reaso ......

    2014 (4) TMI 690 - BOMBAY HIGH COURT

    Mastek Ltd. Versus Commissioner of Sales Tax

    Whether the Tribunal ought to be directed to raise the questions proposed - Whether Tribunal was justified to come to conclusion that software is developed by the Applicant and transferred to HDFC, Based on records in the form of invoice and work ord ......

    2014 (4) TMI 689 - GUJARAT HIGH COURT

    Ramesh Steels Versus Commercial Tax Officer

    Business transaction after filing of application for cancellation VAT registration but in the absence of any order from the VAT authorities assuming that registration was not cancelled - What would be the effect of withdrawal of application seeking c ......

    2014 (4) TMI 643 - ALLAHABAD HIGH COURT

    Raphik Mohammad Versus Commissioner, Commercial Tax

    Whether seizure of goods in purported exercise of power u/s 50 of U.P. Value Added Tax Act,2008 was justified – Seizure of Chasis of goods carrier – Exercise of Power u/s 50 – Held that:- The record shows that assessee is not a mere Driver but the ow ......

    2014 (4) TMI 642 - ALLAHABAD HIGH COURT

    M/s. Shanky Films Versus State of UP. And Another

    Validity of the orders u/s 9(4) and 29(3) of the U.P. Trade Tax Act – Forfeiture of amount of tax deposited - Exemption under Entry Tax Act - Imported photographic papers – Held that:- Counter affidavit has been filed by the respondent no. 3 mechanic ......

    2014 (4) TMI 641 - KERALA HIGH COURT

    M/s. Pest Control (India) PVT. Ltd. Versus The Assistant Commissioner-IV, Department of Commercial Taxes

    Condition of Pre-deposit - Interim stay during the pendency of the appeal – Held That:- It is brought to the notice that, the matter was considered by the appellate authority and Ext.P5 order dated 01.10.2013 was passed - The assessment has been modi ......

    2014 (4) TMI 595 - MADRAS HIGH COURT

    M/s. The Tamil Nadu Co-operative Milk Producers΄ Federation Ltd. Versus The State of Tamil Nadu, rep. By the Deputy Commissioner (CT)

    Classification of Milk – Interpretation of Statute - Held that:- Whether milk is a subject matter of taxation under the First Schedule or under the Third Schedule - Held that:- During the relevant assessment year, 1993-94, milk was very much a subjec ......

    2014 (4) TMI 594 - SUPREME COURT

    Cryptom Confectioneries Pvt. Ltd. Versus State of Kerala

    Leviability of Tax – Sales tax on Brand name holder & Licensee - Tax u/s 5(2) the Kerala General Sales Tax Act, 1963 – Interpretation of Section 5(2) of KVAT Act - Brief Facts - M/s. Bristo Foods Pvt. Ltd. has license and is permitted to use the bran ......

    2014 (4) TMI 593 - SUPREME COURT

    M/s Mamta Surgical Cotton Industries, Rajasthan Versus Assistant Commissioner (Anti-Evasion), Bhilwara, Rajasthan

    Rate of tax on Surgical Cotton - Classification – Interpretation of Statute – Whether the manufacturing process is involved in the production of surgical cotton from cotton in terms of definition mentioned u/s 2(27) of the Act and whether the same co ......

    2014 (4) TMI 592 - SUPREME COURT

    Moser Beer India Ltd. Versus State of UP. & Others

    Liability to pay Entry tax – Entry Tax on import of Crude oil - Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Issuance of Demand Notice - Held that:- The State has admitted that the assessees, for the period of 2 ......

    2014 (4) TMI 591 - ALLAHABAD HIGH COURT

    M/s. Jharkhand Bengal Freight Carrier Pvt. Ltd. Versus The Commissioner, Commercial Tax

    Whether the Tribunal was justified in affirming the order of seizure even by ignoring its own finding - Order of seizure – Excuse of unavailability of weightment slip - Refusal of acceptance of Documents by AC – Action of AC not Bona-fide - Held that ......

    2014 (4) TMI 590 - KARNATAKA HIGH COURT


    Valuation - deduction of quantity discounts allowed in the tax invoices – Taxable turnover - Eligibility for Tax Deduction – Held that:- From bare perusal of the invoice it is clear that the discount shown in the invoice is not relatable to the sale ......

    2014 (4) TMI 546 - RAJASTHAN HIGH COURT

    Commercial Taxes Officers Versus Tonu Constructions

    Consideration of Sales tax revision petition u/s 86 of the Rajasthan Sales Tax Act, 1994 - petition pending for want of prosecution for 11 years – whether the assessee would be liable to pay the interest u/s 11B(1)(f) when the liability of the asses ......

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