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Franchise fee Service tax RCM Excise Duty Applicable reconcile er1 returns with trial balance/balancesheet Sale of Machinery by SEZ Unit to EOU Two companies in different states c form issued with purchase value excluding cst2% tax amt input tax credit vat annual return filling Import license for restricted items

VAT and Sales Tax Case Laws


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Showing 1 to 15 of 16229 Records

    2014 (4) TMI 808 - SUPREME COURT


    Interim directions – Pre-deposit - Demand of tax – Reopening of the TIN Number - Punjab General Salex Tax Act, 1948 - Held That:- The Court directed the respondents to open the TIN number of the applicant seized under Rule 51-A of the Rules and asses ......

    2014 (4) TMI 807 - KARNATAKA HIGH COURT


    Rate of Tax - Sale of batteries to Railways - Entry 76 of third Schedule or Residuary Clause – Classification – Interpretation of Statute - Karnataka Value Added Tax Act, 2003 - Levy of penalty - Whether the batteries are part of railway coaches, wag ......

    2014 (4) TMI 805 - KARNATAKA HIGH COURT

    HCL Comnet Ltd. Versus State of Karnataka

    Claim of benefit under Entry 53 - Classification of VSATs - Whether Tribunal was justified in holding that VSATs are not covered by Entry 53 in the third schedule to the Karnataka VAT Act overlooking item No.5 in the Notification dated 06.04.2006 – I ......

    2014 (4) TMI 804 - KARNATAKA HIGH COURT

    Shivam Trading Co. Versus Commercial Tax Officer (Enforcement)

    Collection of penalty without order - Section 53(12)(c) of the Karnataka Value Added Tax Act, 2003 - Non-production of E-sugum form – Held that:- E-sugam was generated before commencement of the journey and that is on record - It is the duty of the o ......

    2014 (4) TMI 759 - SUPREME COURT

    M/s. Allied Agencies, M/s. Vinod Kumar Sunil Kumar Versus Commissioner of Trade Tax, Uttar Pradesh

    Rate of Sales Tax - Eligibility for Exemption – Notification – Classification – ‘Canvas Cloth’ - Entry 53 – Held that:- No need to notice the Notification issued by the State Government, dated 31.01.1985 - Entry 53 specifically excludes durries, carp ......

    2014 (4) TMI 758 - SUPREME COURT

    Bhagwanpura Sugar Mills Versus State of Punjab & Another

    Recalling of the SLP order – Availability of alternative remedy - Held That:- After going through the application and prayer made in SLP (C) No 12415 of 2010, this Court is of the opinion that the request of the applicants/petitioners appears to be r ......

    2014 (4) TMI 757 - SUPREME COURT

    Union of India & Another Versus Govt. of AP. & Others

    Pre-deposit - Stay of Judgment & Order - A.P. Tax on Entry of Goods into Local Areas Act, 2001 - Correctness of the common judgment and order passed by the High Court - Constitutional validity of the A.P. Tax on Entry of Goods into Local Areas Act, 2 ......

    2014 (4) TMI 756 - SUPREME COURT

    Commissioner Sales Tax, UP. Lucknow Versus M/s. Akzo Nobel India Ltd.

    Rate of Tax – Exemption Notification - Transformers – Classification - Whether the transformer purchased by the assessee at the concessional rate of tax falls under the category of "accessories and component parts" required for use in the manufacture ......

    2014 (4) TMI 755 - SUPREME COURT

    M/s. GS. Pharmbutor Pvt. Ltd. Versus State of Rajasthan & Others

    Pre-deposit - Rajasthan Sales Tax Act, 1994 - Held That:- Assessee has complied with the interim orders passed by this Court on 20.05.2004 - By virtue of Section 84(3), assessee is required to deposit 10% of the disputed tax for appeal to be entertai ......

    2014 (4) TMI 754 - SUPREME COURT

    M/s. Steel India Versus State of Jharkhand & Others

    Sales Tax Exemption Policy – Nature of Work - Purchase of raw materials for iron and steel based industry for manufacturing activity - Annexure V(2) – Bihar Finance Act, 1981 – Manufacturing Activity – Classification – Interpretation of Statute - Hel ......

    2014 (4) TMI 753 - SUPREME COURT

    M/s. Indian Sucrose Ltd. Versus State of Punjab & Another

    Extension of time to make pre-deposit – Held that:- No prejudice would be caused, if some time is granted to the appellant to comply with the orders and directions passed by the First Appellate Court for hearing the appeal on merits - Assessee herein ......

    2014 (4) TMI 732 - JHARKHAND HIGH COURT

    Rameshwara Jute Mills Ltd. Versus Union of India

    Rate of royalty - Royalty on consumption/removal of minerals – u/s 9 of the Mines and Minerals (Development and Regulation) Act, 1957 - Proper Notice - Quashment of Demand Notice - Vires of Rule 64D of the Mineral Concession Rules, 1960 – Held that:- ......

    2014 (4) TMI 731 - KARNATAKA HIGH COURT

    State of Karnataka Versus Mathias Aluminium Systems (P.) Ltd.

    Rate of Tax – Classification - Nature of Works Contract – Entry 22 and 23 or under Entry 4 of the Sixth Schedule – Clading - Interpretation of Statute - Held that:- Insofar as the works contract, executed by the assessees, consisting of structural gl ......

    2014 (4) TMI 730 - GUJARAT HIGH COURT


    Waiver of pre-deposit - Consideration of appeal by Tribunal on merits – whether requirement of pre-deposition is valid before proceeding with the appeal u/s 73(4) of Gujarat Value Added Act, 2003 - Held that:- Decision in Benara Valves Ltd. v. CCE 20 ......

    2014 (4) TMI 729 - GUJARAT HIGH COURT


    Whether registration came to be cancelled from inception u/s 27 of the Act - Gujarat Value Added Tax Act, 2003 - Held that:- it does appear to be a case where provisional registration in terms of rule 5(16) of the said Rules was converted into a perm ......

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