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VAT and Sales Tax |
Records 1 to 20 of 1582 |
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TMI - 213250 - BOMBAY HIGH COURT COMMISSIONER OF SALES TAX Versus DEV ENTERPRISES LIMITED Whether Tribunal was justified in construing the Schedule Entry C-74 to mean footwear predominantly made of plastic and not as footwear exclusively/entirely made of plastic – MVAT Act, 2002 - Held that:- Counsel for the Appellant has also produced sa...... |
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TMI - 213221 - ALLAHABAD HIGH COURT M/S Paswara Petrochem Ltd. Versus Deputy Commissioner, Commercial Tax And Another Irregularity in Form C under sales tax - Assessment under section 21(1) of the U.P. Trade Tax Act, 1948 (UPTT) - It was contended that unless the petitioner is supplied relevant materials, which is basis of the proceedings under Section 21(1) of the ...... |
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TMI - 213193 - BOMBAY HIGH COURT Meaning and Scope of the term 'Actually paid' - Constitutional validity of Section 48(5) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002) - Petitioner seeks that the words “actually paid” be read down to mean “ought to have been paid” - ...... |
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TMI - 213167 - DELHI HIGH COURT CANON INDIA P. LIMITED & Others Versus VALUE ADDED TAX OFFICER AND ANR. Whether or not multi functional printers are input or output units under Entry No.41A of the notification issued under the DVAT Act. - held that:- the issue in question first requires determination of factual aspects viz., whether or not the multi fu...... |
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TMI - 213141 - Kerala High Court B. Arjuna Raja Versus State of Kerala Whether the sales turnover returned by the Petitioner was rightly rejected – Held that:- value fixed by the Commissioner for different varieties of timber for collection of advance tax are based on prevalent market value. It is common knowledge that ...... |
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TMI - 213116 - BOMBAY HIGH COURT Proceedings under Article 226 – against the order of provisional attachment – Held that:- The material which has been revealed during the course of investigation suggests that the selling vendors are parties without any legitimate business or assets ...... |
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TMI - 213041 - Andhra Pradesh High Court G.S. Lamba and Sons Versus State of Andhra Pradesh Tax revision - right to use - Andhra Pradesh General Sales Tax Act, 1956 - assessees treated the hiring of transit mixers as contract of transport service, and not the transfer of the right to use the goods - vehicles are maintained by the petitioner...... |
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TMI - 213012 - PUNJAB AND HARYANA HIGH COURT M/s Balaji Bricks Industries & another Versus State of Punjab and another Demand of lump sum tax determined on the basis of the capacity of brick kiln as per proviso of notification dated 30.06.1993 – Punjab General Sales Tax Act, 1948 - Held that:- Sub Section (4) of Section 5 of the Act is declared as ultra vires of the...... |
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TMI - 212989 - Andhra Pradesh High Court Agarwal Industries (P) Ltd. and Anr. Versus Appellate Deputy Commissioner and Ors. Writ petition – delay in filing appeal - appeal was rejected on the ground that the said appeal, filed with a delay of 528 days, could not be admitted – Held that:- Section 31(1) of the VAT Act, and its first proviso, prescribe a maximum period of 60...... |
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TMI - 212970 - Calcutta High Court State of West Bengal and Ors. Versus Supreme Industries Ltd. Renewal of the eligibility certificate - Section 41 of the West Bengal Sales Tax Act, 1994 - show cause notice was issued as to why the application for renewal of the eligibility certificate should not be rejected on the ground that the respondent no...... |
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TMI - 212940 - Andhra Pradesh High Court Ad Age Outdoor Advertising (P) Ltd. Versus Government of Andhra Pradesh and Ors. Writ petitions - transfer of the right to use goods - respondent issued notice proposing to tax the petitioner under section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005, on the ground that assessee is engaged in leasing of hoardings to vario...... |
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TMI - 212913 - Andhra Pradesh High Court Ankamma Trading Co. Versus Appellate Deputy Commissioner and Anr. Writ petitions - rejection of appeals by Appellate Deputy Commissioner on the ground that that they had failed to comply with the statutory requirement of paying 12.5 per cent of the disputed tax while filing the appeal within the prescribed time - r...... |
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TMI - 212887 - DELHI HIGH COURT Jaishree Exports Versus Commissioner Trade & Taxes Department Purchase of packing material against Form-H - Export of goods out of India - DVAT - assessee claimed input tax credit and asked for refund of the input tax on the ground that the packing material was used to pack rice which was exported out of India....... |
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TMI - 212859 - Andhra Pradesh High Court Nuclear Fuel Complex Versus State of Andhra Pradesh Whether stainless steel tubes, seamless stainless steel tubes, stainless steel ball bearing tubes and stainless steel scrap fell under item 54 of the First Schedule or item 2 of the Third Schedule to the APGST Act - The expression "that is to say" -...... |
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TMI - 212829 - Kerala High Court Bharat Petroleum Corpn. Ltd. Versus State of Kerala Defective C forms - Correction in C form - Revision application - disallowance of concessional rate of tax claimed by the company on inter-State sales of diesel and other petroleum products – Held that:- corrections or substitutions made in the C for...... |
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TMI - 212805 - Bombay High Court Addl. CST Versus Bunge India (P) Ltd. Classification - Whether the margarine is classified at Schedule C, entry 100 or Schedule C, entry 107(11)(F) liable at four per cent of tax or entry El and taxable at 12.5 per cent from February 1, 2008 under the Maharashtra Value Added Tax Act, 200...... |
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TMI - 212779 - Calcutta High Court Dharampal Satyapal Ltd. Versus ACCT and Ors. Exemption - sale of item under brand name “double mazza” in pouch having two parts, one containing “tobacco” and the other “pan masala” - According to the assessing authority, the disputed item consisted of two commodities, “zarda”, a Schedule I item...... |
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TMI - 212747 - Bombay High Court CST Versus Cadila Healthcare Ltd. Classification under Maharashtra Value Added Tax Act of 2002 (MVAT) - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100 or Schedule C, entry 102 or not - pal...... |
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TMI - 212719 - Himachal Pradesh High Court VRV Foods Ltd. Versus State of Himachal Pradesh and Ors. Benefit of deferment of tax - retrospective amendment in H. P. General Sales Tax (Deferment of Tax) Scheme, 2005 - petitioner-company was registered under this Scheme for the grant of benefit of deferment - petitioner challenged this order and accord...... |
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TMI - 212694 - Kerala High Court Seshasayee Paper and Boards Ltd. Versus State of Kerala Demand of tax and interest - assessee, a dealer in paper, remitted tax at four per cent on paper sold during the year 2001-02. However, rate of tax on paper was increased during the financial year from four per cent to eight per cent. Since returns f...... |
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