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VAT and Sales Tax Case Laws


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Showing 1 to 15 of 17769 Records


    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 ......

    2014 (10) TMI 130 - KERALA HIGH COURT

    M/s. Pyramid Granites (P) Ltd. Versus The Commercial Tax Officer

    Non-inclusion of "used-excavator" in the Registration Certificate - Held that:- When the petitioner sought to sell the used excavator, he sought for inclusion of the same in the Registration Certificate. In fact, a mere perusal of Ext.P1 would indica ......

    2014 (10) TMI 93 - MADRAS HIGH COURT


    Benefit of Input Tax Credit - penalty at 150% under Section 27(3) (c) of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- A perusal of the records would show that the authority had issued the show cause notices on 06.05.2014 granting fifteen da ......

    2014 (10) TMI 92 - KERALA HIGH COURT

    M/s. Rachana Bar Versus The Commercial Tax Officer

    Liability to tax - Payment already made not credited to account - Held that:- It is trite that under Section 55C of the KGST Act, appropriation has to be made first towards interest and the balance available towards principal outstanding. Hence, sati ......

    2014 (10) TMI 67 - RAJASTHAN HIGH COURT

    Assistant Commercial Taxes Officer, Ward-I, Ajmer Versus M/s. Jain Hardware and Mill Stores, Ajmer

    Penalty u/s 77(8) - Provisional assessment - Held that:- Tax Board as well as the DC (A) have rightly deleted the penalty imposed by the AO taking into consideration the fact that merely on the basis of provisional assessment, penalty is not leviable ......

    2014 (10) TMI 59 - MADRAS HIGH COURT

    M/s. Bombay Hardware Versus The Commercial Tax Officer

    Revision of assessment - cross verification of the particulars as found in the returns filed by the petitioner - Held that:- No opportunity was given by the authority to the petitioner to produce necessary documents, the impugned order is liable to b ......

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