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VAT and Sales Tax Case Laws

 

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Showing 1 to 15 of 17786 Records

    2014 (11) TMI 880 - DELHI HIGH COURT

    M/s. HM. Industries Versus Commissioner of Value Addes Tax

    Default assessment under Section 32 of the DVAT Act - period of limitation - extended period of six years in terms of proviso to Section 34(1) of the DVAT Act - scope of the term reason to believe - Held that:- on reading of the default assessment ......

    2014 (11) TMI 879 - PUNJAB AND HARYANA HIGH COURT

    Pepsi Foods Limited Versus State of Punjab and Others

    Rejection of applications for exemption from payment of sales tax - Punjab General Sales Tax Act, 1948 - Scope of the term Unit - revenue submitted that petitioner being a registered dealer has been granted exemption from payment of sales tax amo ......

    2014 (11) TMI 878 - MADRAS HIGH COURT

    M/s. Cheran Cements Ltd. Versus The Joint Commissioner (CT), Trichy

    Settlement of arrears of tax - TNVAT / TNGST - Deferral scheme of sales tax - Cancellation of scheme and demand of tax for the entire period - option of settlement of case - Held that:- we have seen as to how the Settlement Act works and now the iss ......

    2014 (11) TMI 877 - GUJARAT HIGH COURT

    INDUS STEEL INDUSTRIES, THR'H AUTHORISED SIGNATORY Versus STATE OF GUJARAT & 7

    Capital Investment Incentive (General) Scheme 1995-2000 - sales tax incentives as measures to attract investments into such backward areas with a view to generate greater employment in less industrially developed areas - Gujarat Sales Tax Act, 1959 - ......

    2014 (11) TMI 839 - ANDHRA PRADESH HIGH COURT

    M/s. Doshi Motors Pvt. Ltd. Versus The Commercial Tax Officer And Others

    ABUSE OF PROCESS OF COURT - discretionary jurisdiction of this Court, under Article 226 of the Constitution of India - Jurisdiction of assessing authority under Central Sales Tax - Bogus C Forms - entire turnover of the petitioner was assessed to ta ......

    2014 (11) TMI 838 - MADRAS HIGH COURT

    M/s. Manickavel Edible Oils Private Ltd. Versus The Commercial Tax Officer-1

    Challenge to the pre-assessment notice - Sale in the course of import - Exemption under Section 5(1) & 5(2) of the CST Act - import of refined palm oil is sold locally - branch transfer/consignment sale under Section 6(A) of CST Act - Held that:- thi ......

    2014 (11) TMI 837 - GUJARAT HIGH COURT

    Vishnubhai A. Patel Versus State of Gujarat & 1

    Cancellation of Registration - Exercising power of revision under Section 75 read with Section 100 of the Gujarat VAT Act - violation of principle of natural justice - illegal acts and omissions by a trader - Held that:- Principles of natural justice ......

    2014 (11) TMI 836 - SUPREME COURT

    Hyderabad Industries Ltd. Versus Commercial Tax Officer & Others

    Denial of deduction on account of freight from sales price - representation of the freight in respect of the goods sold by the appellant, asserting that they had been charged for separately - high court has observed that, the buyer pays the catalogue ......

    2014 (11) TMI 453 - KERALA HIGH COURT

    M/s. SYNTHITE INDUSTRIES LTD. Versus EXCISE COMMISSIONER AND COMMISSIONERATE OF EXCISE

    Validity of Order passed under Abkari Policy - Order to to close down all Bar Hotels in Kerala, except those which were having Five Star and above classification - Assessee upgraded from three star Hotel to Five Star delux hotel - Held that:- Ext.P ......

    2014 (11) TMI 420 - KERALA HIGH COURT

    SANTHOSH BABU Versus THE DEPUTY COMMISSIONER OF EXCISE AND OTHERS

    Abkari offence - Recovery of dues under Kerala Revenue Recovery Act - The main contention urged by the petitioner is that there is no necessity to attach his property as he is willing to pay an amount of ₹ 1,75,000/- in lieu of confiscation - ......

    2014 (11) TMI 332 - SUPREME COURT

    The State of Karnataka Versus M/s. Stovekraft Pvt. Ltd.

    Rate of tax - rate of tax applicable on the sale of Stainless Steel Pressure Cooker, Aluminium Pressure Cooker, Stainless Steel LPG Stoves, Kerosene Stoves and Aluminium Non-stick tawa - Authority, clarified that the rate of tax applicable on the sal ......

    2014 (11) TMI 245 - KERALA HIGH COURT

    SNOFIELD FOODS PVT. LTD. Versus STATE OF KERALA

    Levy of 16 per cent tax on the sale of deep freezers - Held that:- Tribunal, the last fact-finding authority, in our opinion, has misconceived the principles underlying the virtue of brevity. In annexure C order it merely says that since the appellan ......

    2014 (11) TMI 204 - KERALA HIGH COURT

    State of Kerala Versus Oppoottil Agencies and Shaji Joseph

    Classification of goods - whether the item polystik compound or the rain guard compound can be classified as an adhesive or a rain guard coat or a chemical for the protection of plants - Held that:- The very process of rain guarding, as mentioned abo ......

    2014 (11) TMI 162 - Orissa High Court

    Snow White Trading Corporation Versus State of Orissa

    Levy of entry tax - Whether entry tax can be levied on scheduled goods purchased inside the local area from another registered dealer of the same local area who brought the scheduled goods into the local area - Held that:- Incidence of taxation is on ......

    2014 (11) TMI 120 - Orissa High Court

    Vinayak Agro Industry Versus Commissioner of Commercial Taxes, Orissa, Cuttack and Others

    Undervaluation under Orissa VAT - sale of good quality goods as scrap - Release of confiscated goods - levy of heavy penalty - Violation of Art 14 Of Constitution - STO after investigation noticed that the goods covered by way-bill were found to be i ......

   
 
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