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Applicability of State VAT or CST BUDGET CHANGES REGARDING DTA CLEARANCES valuation job work Cenvat Credit CT -1 procedure current local tax rate (vat rate) for s.s patta/ coil / strip Rules of register Change in section 15A Central Excise Act 1944 exemption limit Reg. Short amount deposit against excise duty

VAT and Sales Tax Case Laws


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Showing 1 to 15 of 17280 Records

    2014 (7) TMI 1011 - MADRAS HIGH COURT

    M/s. Jothi Brick Works Versus The Commercial Tax Officer

    Denial of refund claim - tax paid on sale of bricks - Held that:- Court without going into the merits of the claim made by the petitioner, directs the respondent to consider the representation of the petitioner dated 02.05.2014, and pass appropriate ......

    2014 (7) TMI 1010 - MADRAS HIGH COURT

    M/s. Madura Coats Private Limited Versus The Commercial Tax Officer

    Restoration of input tax credit - Petitioner had reversed the entire input tax credit relating to transfer of goods, otherwise by way of sale outside the State of Tamil Nadu from the assessment year 2008-09, rather than retaining the Input Tax Credit ......

    2014 (7) TMI 1009 - KERALA HIGH COURT

    Rahmat Beevi Versus Assistant Commissioner-II, Special Circle, Commercial Taxes, Kollam

    Exemption on sales in the course of import - Satisfactory document not filed - Assessee contends that that factual conclusions have been arrived at in the assessment orders and penalty orders without disclosing those facts to the petitioner - Held th ......

    2014 (7) TMI 1007 - KERALA HIGH COURT

    Viswambaran Versus Intelligence Inspector, Squad No. III and another

    Penalty u/s 47 - Interception of vehicle - Held that:- The case was adjourned for the Government Pleader to obtain instructions. Accordingly, she has obtained instructions and it is submitted that the Department has decided to file revision against e ......

    2014 (7) TMI 971 - MADRAS HIGH COURT

    B. Asoka Kumar, Proprietor Sree Mookambika Cashew Company Versus The Assistant Commissioner of Commercial Taxes

    Writ of Certiorarified Mandamus - Call for records - Violation of principle of natural justice - Held that:- Irrespective of the submissions made by either counsel, without going into the merits of the matter, based on the circulars dated 29.06.1999 ......

    2014 (7) TMI 970 - RAJASTHAN HIGH COURT

    Commercial Taxes Officer Versus Hinger Traders

    Denial of Input tax credit - Violation of section 18(1) of the Act of 2003 - Tax Board decided in favour of assessee - Held that:- Tax Board, by the impugned judgment and order, has recorded a categorical finding that the respondent-assessee has not ......

    2014 (7) TMI 969 - RAJASTHAN HIGH COURT

    Assistant Commissioner, Works Contract and Leasing Tax-II, Jaipur Versus RS. Electricals

    Levy of tax, penalty & Interest - Held that:- Tax Board has rightly distinguished between an escaping of assessment and error of judgment by the assessing authority and held that the remedy for an error of judgment by the assessing authority lay in f ......

    2014 (7) TMI 968 - GAUHATI HIGH COURT

    North Eastern Coal Fields Coal India Ltd. Versus State of Assam and others

    Validity of assessment order - Bar of limitation - Held that:- Limitation prescribed under section 39 is as to the "making" of the assessment and not to "initiation" thereof. The observation of the revisional authority that "made" did not mean "compl ......

    2014 (7) TMI 931 - MADRAS HIGH COURT

    G. Bala Mohanan Pillai, Proprietor Sree Vinayaka Cashew Industries Versus The Assistant Commissioner of Commercial Taxes

    Writ of Certiorarified Mandamus - Call for records - Violation of principle of natural justice - Held that:- Irrespective of the submissions made by either counsel, without going into the merits of the matter, based on the circulars dated 29.06.1999 ......


    BPL Ltd. Versus Assistant Commissioner, Commercial Tax, Bhopal Division-1, Bhopal (MP) and others

    Discount through credit note - whether the discount allowed by the appellant herein a retail dealer as per ordinary trade practice by way of credit note cannot be subjected to deduction from the sale price of the vehicle or not - Held that:- discount ......

    2014 (7) TMI 929 - GUJARAT HIGH COURT

    Atul Motors Pvt. Ltd. and Another Versus State of Gujarat and Another

    Recovery of tax - Crystallization of demand is pending - Held that:- From the affidavit-in-reply filed by the respondents, we do not notice any ground permitting the respondents to start recovery at this stage. The insistence on collecting cheques fr ......

    2014 (7) TMI 928 - TRIPURA HIGH COURT

    Laxmi Goods Carriers Versus State of Tripura and others

    Permits required of consignment of goods under the provisions of the TVAT Act - Time extension for producing permits - assessing officer did not grant such time and levied tax and penalty at 150 % - assessee did not challenge the assessment, but file ......

    2014 (7) TMI 889 - MADRAS HIGH COURT

    M/s. Veesons Energy Systems (P) Limited Versus The Commissioner of Commercial Taxes

    Challenge to the clarification of the first respondent in Reference - powers to issue a circular or clarification under the TNVAT Act - Input tax credit - Capital goods - Held that:- The definition of capital goods only specifies that the goods which ......

    2014 (7) TMI 888 - GUJARAT HIGH COURT


    Penalty - Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in treating the invoices produced by the appellant as “Retail Invoices” even though the nomenclature of a document cannot be conclusive to de ......

    2014 (7) TMI 887 - KARNATAKA HIGH COURT

    Everest Marketing Versus Additional Commissioner of Commercial Taxes, Zone-I, Gandhinagar, Bangalore

    Restoring of re assessment order - Exercise of suo moto revisional authority - Held that:- effect of the order passed by the Commissioner in exercising of revisional jurisdiction has virtually left the assessee without remedy of first appeal, as the ......

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