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VAT and Sales Tax Case Laws


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Showing 1 to 15 of 17774 Records

    2014 (11) TMI 34 - KARNATAKA HIGH COURT

    State of Karnataka Versus Maintec Technologies (P.) Ltd.

    Levy of Interest from the date of filing of return or from the date of assessment - Tax liability for Non production of C form before AO - Denial of benefit of Declaration - whether the appellate authority should entertain the declaration under the c ......

    2014 (10) TMI 810 - RAJASTHAN HIGH COURT

    Indure Pvt. Ltd. Versus State of Rajasthan and Others

    Writ petition against the SCN issued under VAT - SCN issued for rectification of the exemption fees certificate in prescribed form VAT-14 - Held that:- While the jurisdiction of the assessing authority under section 33 of the Act of 2003 to rectify t ......

    2014 (10) TMI 765 - Andhra Pradesh High Court

    NIIT Limited Versus Deputy Commissioner (CT), Abids Division, Hyderabad and others

    Nature of activity - Works Contract or contract of sale or contract of service - imparting computer education in the schools - petitioner had provided computers and software for teaching purpose - Whether the contract dated 29.6.2002 can be construed ......

    2014 (10) TMI 727 - Karnataka High Court

    Deendayal Mahesh Kumar Versus Addl. Commissioner of Comml. Taxes, Zone-I, Gandhinagar Bengalooru and others

    Local sale or Central Sale - works contract in the course of interstate sale - Whether the assessee is entitled for grant of exemption in respect of the turnover pertaining to inter-State purchases of goods used in the execution of the said project ( ......

    2014 (10) TMI 640 - ALLAHABAD HIGH COURT

    M/s. Kunj Bihari Lal Radheyshyam Versus The Commissioner, Commercial Tax, UP., Lucknow

    Stock transfer - CST - Whether under the facts and circumstances of the case the Form F issued by the M/s Rajdhani Traders, Delhi and M/s Radhika Enterprises, Delhi are valid declaration form under Section 6A of the Central Sales Tax Act, 1956 - Held ......


    M/s. Mark Infrastructure Pvt. Ltd. Versus The Commercial Tax Officer

    Exemption from payment of tax - Exemption to sub-contractor - Suppression of facts - Abuse of Court - Contempt of Court - Held that:- petitioner received the show- cause notice dated 12.08.2013 on 14.08.2013. It is also not in dispute that no reply w ......

    2014 (10) TMI 561 - ALLAHABAD HIGH COURT

    Bajaj Hindustan Limited Versus State of Uttar Pradesh And Others

    Imposition of purchase tax on sugarcane - Tax exemption - principle of promissory estoppel and legitimate expectation - Held that:- The petitioner, upon the assurances and promises contained in the sugar industry promotion policy, 2004 and the steps ......

    2014 (10) TMI 529 - ALLAHABAD HIGH COURT

    The Commissioner, Commercial Tax Versus Dabur India Ltd.

    Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - Held that:- Non-filling up of column no. 6 i.e. not mentioning of bill / cash memo / chalan / invoi ......

    2014 (10) TMI 449 - ALLAHABAD HIGH COURT

    M/s. RK. Trading Versus Commercial Trade Tax, Appellate Tribunal

    Classification of goods - Applicable rate of tax - Whether Gambier is catechu liable to tax at the rate of 4% or it is an unclassified item liable to tax at the rate of 12.5% - Held that:- Applicant deals in Gambier, which is a non-edible commodity. ......

    2014 (10) TMI 411 - Supreme Court of India

    Bhima Jewellery Versus Assistant Commissioner (Assessment), Kerala and another

    Additional tax under section 5D of the Kerala General Sales Tax Act, 1963 - Payment of tax @ compounded rate u/s 7 of the Act - Assessment under regular provisions when assessee has choosen compounded levy - Held that:- additional tax can be levied a ......

    2014 (10) TMI 379 - ALLAHABAD HIGH COURT

    ITC Limited Versus State of UP. and Others

    Validity of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 - violative of freedom of trade, commerce and intercourse guaranteed under Art.301 and not saved by Art.304 (b) of the Constitution of India - Held that:- notification was amended ......

    2014 (10) TMI 240 - UTTARAKHAND HIGH COURT

    Commissioner, Commercial Tax (earlier Trade Tax), Uttarakhand, Dehradun Versus Rana Steels

    Seizure of goods - Goods released on security - Imposition of penalty - Held that:- it was obligatory on the part of the assessing officer, at the time of assessment, to establish that, in fact, the driver had stated that the goods were coming from M ......

    2014 (10) TMI 198 - KERALA HIGH COURT

    Ayyappan Nair Versus Sales Tax Officer, Neyyattinkara

    Transfer of liability - The petitioners contention is that the business was transferred in the name of the 4th respondent, who is his daughter, at the time of her marriage. Thereafter the business was conducted by the 4th respondent and her husband; ......

    2014 (10) TMI 197 - KERALA HIGH COURT


    Extension of time for filing reply - Time granted on telephonic conversation - Order passed in violation of principle of natural justice - Held that:- Necessarily when e-mail communications are relied on, at the first instance, there would be certain ......

    2014 (10) TMI 131 - MADRAS HIGH COURT

    Manjusree Plantations Limited Versus The Commercial Tax Officer, Gudalur

    Penalty - Exemption from tax - request to grant 30 days time as against the show cause notice - Violation of principle of natural justice - Held that:- Admittedly, as against the show cause notice dated 10.1.2014, the petitioner sent a reply dated 16 ......



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