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Showing 1 to 15 of 17534 Records

    2014 (9) TMI 593 - MADRAS HIGH COURT

    Ramesh Exports Pvt. Ltd. Versus The Assistant Commissioner (CT) -II

    Challenge to an order of revision of assessment - Jurisdiction to pass revision order - Held that:- On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal hearing, but proceed to pass final order on 06.06.2014. ......

    2014 (9) TMI 592 - MADRAS HIGH COURT

    M/s OPAL ENERGY SOLUTION PVT LTD Versus THE COMMERCIAL TAX OFFICER

    Recovery proceedings - Demand notice issued under the provisions of Tamil Nadu Value Added Tax Act 2006 and General Sales Tax Act, 1956 - Whether in case an assessee has filed a defective revision petition, even then, benefit of stay can be granted - ......

    2014 (9) TMI 591 - MADRAS HIGH COURT

    M/s. Pancy Ceramics Versus The Commercial Tax Officer

    Difference in stock - Violation of principle of natural justice - Held that:- Circular No.8/13 dated 18.7.2014 prescribes certain time schedule and as rightly pointed out by the learned counsel for the petitioner, though the surprise inspection was d ......

    2014 (9) TMI 590 - MADRAS HIGH COURT

    M/s. Shanthi Service Station Versus The Assistant Commissioner, Commercial Taxes

    Rejection of revision application - Bar of limitation - Section 54(1) of TNVAT Act - Held that:- it would be suffice to direct the 2nd respondent to entertain the revisions without putting the issue of limitation and dispose of the same in accordanc ......

    2014 (9) TMI 566 - KARNATAKA HIGH COURT

    M/s MICROFX Versus THE STATE OF KARNATAKA BY JOINT COMMISSIONER OF COMMERCIAL TAXES, BANGALORE-1

    Classification under entry 8471 or entry 8470 - portable handheld ticketing machine - Whether portable hand held electronic ticketing machine is an IT produce and falls under heading and sub-heading No.8471 to be eligible for tax at 4% - Held that:- ......

    2014 (9) TMI 565 - MADRAS HIGH COURT

    M/s. LS. Mills Limited Versus The Assistant Commissioner (CT) (FACT)

    Levy of penalty under Section 27(3) - wilful non- disclosure of assessment turnover - Held that:- Order of assessment does not deal with the objections raised by the petitioners item-wise. While issuing pre-revision notice for all the six assessment ......

    2014 (9) TMI 564 - ALLAHABAD HIGH COURT

    M/s. Allied Galsses Pvt. Ltd. Versus The Commisisoner, Commercial Taxes

    Benefit of exemption under Section 5(3) of the Central Sales Act - Whether the Tribunal was justified in denying the benefit of exemption under Section 5(3) of the Central Sales Act to the applicant and rejecting Form-H having been filed by the appli ......

    2014 (9) TMI 507 - MADRAS HIGH COURT

    M/s. Prabas V. Care Health Clinic P. Ltd. Versus The Commercial Tax Officer

    Denial of input tax credit - penal interest under Section 42(3) of TNVAT Act, 2006 - Held that:- Assessing Authority is under mandate to give a reasonable opportunity of being heard, in the event of denying the benefit of Input Tax Credit to registe ......

    2014 (9) TMI 506 - MADRAS HIGH COURT

    M/s. JT. Steels Versus The Assistant Commissioner (CT)

    Difference in stock - Reply to SCN not filed - Held that:- In response to the notice dated 17.4.2014, the petitioner has submitted its reply on 19.5.2014, and along with the reply, also enclosed a cheque bearing No.001055 dated 19.5.2014, for a sum ......

    2014 (9) TMI 505 - MADHYA PRADESH HIGH COURT

    Kapil Steels Ltd. (Steel Division) Versus Assistant Commissioner of Commercial Tax, Division-2, Indore and Others

    Denial of exemption from payment of entry tax under the Notification No. A-3-995-ST-V(57) dated July 5, 1995 - Held that:- if no tax is charged on goods in the taxing statute then there is no liability to pay tax but if in terms of the taxing statute ......

    2014 (9) TMI 504 - KERALA HIGH COURT

    PT. DAVIS, PROPRIETOR, M/s. MARIA POULTRY FARM, Versus THE INTELLIGENCE OFFICER (I. B.), AND OTHERS

    Jurisdiction of Intelligence officer - Imposition of penalty - Held that:- Commissioner in exercise of the power granted to him under the statutory notification has constituted the team of officers to not only investigate into the affairs of the appe ......

    2014 (9) TMI 503 - GAUHATI HIGH COURT

    Data Plus Info Channel Versus State of Assam and Others

    Sales tax exemption - production of computer stationery under the Assam Industries (Sales Tax Concessions) Scheme, 1997 - Held that:- It is seen that for production of computer stationery the raw materials used are paper rolls and carbon rolls. In or ......

    2014 (9) TMI 467 - GUJARAT HIGH COURT

    Oil & Natural Gas Commission Versus Commissioner of Sales Tax

    Taxability of transportation charges - Whether on the facts and in the circumstances of the case, the Tribunal is right in holding that the amount of “transportation charges” from part of the turnover of sale assessable to tax under the Gujarat Sales ......

    2014 (9) TMI 466 - KERALA HIGH COURT

    M/s. Kenton Leisure Services Executive Hostel Versus The Sales Tax Officer (Luxury Tax), Department of Commercial Taxes

    Penalty levied at double the tax - Evasion of duty u/s 17 - whether the qualification in the definition clause (f) of Section 2, being the rent charged per room, per person or per day, would change the character of the levy - Held that:- Petitioners ......

    2014 (9) TMI 465 - PUNJAB AND HARYANA HIGH COURT

    Gemi Motors India Pvt. Ltd. Versus State of Haryana and another

    Imposition of penalty - inter-state sale of DEPB licences - fraud - Whether, in the facts and circumstances of present case, the Haryana Tax Tribunal, Chandigarh, has correctly passed the present order by holding that the impugned transaction is an i ......

   
 
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