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VAT and Sales Tax |
Showing 1 to 15 of 5735 Records |
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2013 (6) TMI 433 - DELHI HIGH COURT Aar Tee Tranport Co. Pvt. Ltd. Versus Commissioner, Department of Trade And Taxes and others Objection under DVAT Act - Section 74(8) and 74(9) - It was the case of the petitioner that it is not a dealer and is only transporter and the goods were never sold in Delhi, but were meant for transportation to other states. - held that:- the orde ...... 2013 (6) TMI 410 - ALLAHABAD HIGH COURT M/s Shekhar Hospital Pvt. Ltd. Versus Commercial Tax Tribunal Bench 3 Commercial Tax Lko & 2 Other Conditional stay - interim stay only to the extent of 80% of disputed tax - Held that:- No valid reason has been assigned by the said authorities while granting the conditional stay to the petitioner and also not valid findings has been given by the ...... 2013 (6) TMI 409 - GUJARAT HIGH COURT Mehsana District Co-Operative Milk Producers´ Union Ltd. Versus State of Gujarat Through Secretary & 2 Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel. - period between 01.04.2006 to 01.08.2006. - Since the exemption notification was withdrawn, the petitioner and other co-ope ...... 2013 (6) TMI 386 - ALLAHABAD HIGH COURT Prakash Parcel Service Limited Versus State of U. P. & Others Consignment was not accompanied with down loaded transit declaration form as prescribed by the Commissioner, Commercial Tax, U.P. vide its circular No.552 dated 30th of July, 2009 - assessee transporting a consignment of steel casting machines - seiz ...... 2013 (6) TMI 385 - MADRAS HIGH COURT M/s. Summer India Textile Mills (P) Ltd. Versus The Commercial Tax Officer Refund claim rejected - discrepancy in the purchase invoice supplied by the petitioner containing incomplete information on the rate of tax and the actual tax payable - proposal to restrict the petitioner's claim of ITC to 4% on the purchase of capit ...... 2013 (6) TMI 362 - BOMBAY HIGH COURT M/s. Jindal Poly Films Ltd. And Another Versus The State of Maharashtra And Others Retrospective legislation - Withdrawal of benefit - Constitutional validity - reasonableness - amendment in Package schemes of incentive - whether validating enactment only legalizes a levy already imposed, but does not impose a fresh tax - Maharasht ...... 2013 (6) TMI 343 - ALLAHABAD HIGH COURT U. P. State Sugar & Cane Development Corp. Ltd. Versus Commercial Tax Tribunal Lucknow Bench-Iii, Lucknow & Others Entry tax imposed under Section 9(4) of the Entry of Goods Act, 2000 - addition made under Rule 41(8) (State) - assessee has sold the molasses against the Form-3B - Held that:- Undoubtedly, the dealer is having the turnover of more than Rs.25 crores, ...... 2013 (6) TMI 342 - MADRAS HIGH COURT M/s. Ultra Tiles Pvt. Ltd. Versus The Assistant Commissioner (CT) Disallowance of exemption on sales return and exempted sales - details regarding the same were not given in the prescribed format - assessee contested against it as when there is no format prescribed under the TNVAT Act for the same - petitioner subm ...... 2013 (6) TMI 319 - ALLAHABAD HIGH COURT M/s Sangam Structurals Ltd. Naini Alld. Versus Commissioner Trade Tax, U. P. Lucknow Concession rate of tax - denial of claim on the ground that there was no contract for the supply of steel structure between the U.P. Power Corporation Ltd. and the assessee - Held that:- As on the face of the agreement and the amendment carried out t ...... 2013 (6) TMI 295 - MADRAS HIGH COURT M/s. Vaas Automation Private Limited Versus The Authority for Clarification and Advance Ruling and others Levy of higher rate of VAT - declared goods - violation of Section 8(2) of CST Act - industrial valves - non-ferrous metals and alloys - for the turnover not covered by Form 'C', revenue levied tax at 12.5% on the ground that the petitioner-dealer it ...... 2013 (6) TMI 294 - DELHI HIGH COURT Indus Towers Ltd. Versus UOI and Ors. Refund of taxes paid on the activity of the provision of "passive infrastructure services" - alternative to direct the said respondent to deposit the taxes paid for appropriation towards the tax liability arising out of the impugned order - Whether ...... 2013 (6) TMI 261 - ANDHRA PRADESH HIGH COURT IRCON International Limited Versus State of A. P. and another Work Contract Tax - whether petitioner derived double benefit in the form of the escalation of seigniorage fee and Work Contract Tax (WTC) and the amount paid in excess was directed to be recovered through memo, dated 28.03.2009? - Held that:- The ag ...... 2013 (6) TMI 260 - ALLAHABAD HIGH COURT M/S Manohar Lal Hira Lal Ltd. Thru´ M. D. Manvendra Goel Versus State of U. P. Thru´ Institutional Finance Secretary & Others Reassessment - sanction granted to reopen the assessments by the Additional Commissioner - held that:- Apex Court has clearly laid down in the case of TVL K.A.K. Anwar and Company (1997 (11) TMI 489 - SUPREME COURT OF INDIA) that the decision rendere ...... 2013 (6) TMI 231 - CHATTISGARH HIGH COURT Mohammed Sultan Ahmed And Others Versus Chhattisgarh State Minor Forest Produce (T&D) Cooperative Federation Limited & Another Tendu leaves versus minor forest produce - Levy of purchase tax @25% versus 4% (5%) - held that:- There is no taxable entry separately for minor forest produce. The exemption notifications provide for granting exemption to minor forest produce partly ...... 2013 (6) TMI 230 - ALLAHABAD HIGH COURT M/s. Sharad Carriers Private Limited Versus Commissioner of Trade Tax, U. P., Lucknow Inter state sale or local sale - The assessing authority inferred that the goods have been sold inside the State of U.P. He valued the goods and levied penalty to the extent of 40% of the value of the goods in both the cases. - held that:- the appl ...... |
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