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VAT and Sales Tax Case Laws

 

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Showing 1 to 15 of 18382 Records

    2015 (2) TMI 1060 - GAUHATI HIGH COURT

    Vishal Retail Ltd. Versus State of Assam, Commissioner of Taxes, Assam, Deputy Commissioner of Taxes, Superintendent of Taxes, Certificate Officer (Taxation) Kamrup

    Imposition of penalty - Default in payment of tax - According to the petitioner, there was no wilful evasion of tax. The default in payment of ₹ 10,09,712.00 was on account of mistake in application of rates of tax, which was a bonafide error, ......

    2015 (2) TMI 1059 - KARNATAKA HIGH COURT

    State of Karnataka, By The Commissioner Of Commercial Taxes, Vanjya Terige Karyalaya Versus M/s. Infosys Technologies Ltd., M/s Intel Technology (India) Ptd. Ltd.

    Denial of Input tax credit - Utilization of credit under the nomenclature of work stations - assessing authority disallowed such input tax on work stations considering them as input tax restricted goods falling under Entry No.5 of the V Schedule read ......

    2015 (2) TMI 1015 - BOMBAY HIGH COURT

    M/s. Jitendra R. Gandhi Versus The Commissioner of Sales Tax Maharashtra

    Whether on the facts and circumstances of the case and on a true and correct interpretation of the provisions contained in Sections 57 and 55 of the Bombay Sales Tax Act, 1959, the Tribunal was legally justified in holding Bombay High Court that the ......

    2015 (2) TMI 1014 - PUNJAB & HARYANA HIGH COURT

    M/s. Fortis Health Care Ltd. And Another Versus State of Punjab And Others

    Whether supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is a "sale" in the States of Punjab and Haryana - Held that:- Admittedly, hospitals administer drugs, implants, stents to a pat ......

    2015 (2) TMI 1013 - DELHI HIGH COURT

    COMMISSIONER OF VAT Versus JUPITOR EXPORTS

    Compounding the offences - Section 81 of DVAT 2004 - Whether the Appellate Tribunal, Value Added Tax can give direction to the Sales Tax Department to compound a FIR which was registered and charge sheet has been filed by the police department - Whet ......

    2015 (2) TMI 969 - GAUHATI HIGH COURT

    M/s. Hawkins Cookers Limited, M/s Nirlep Appliances Ltd, M/s Pushpanjali Appliances Pvt Ltd, M/s TTK Prestige Ltd Versus State Of Assam And Others

    Classification of Pressure cooker under Assam Value Added Tax Act, 2003 - Aluminium utensil- covered in Second schedule or Not an Aluminium utensil- covered under residual fifth schedule - Penalty due to consequential assessment - Held that:- The rea ......

    2015 (2) TMI 968 - PUNJAB & HARYANA HIGH COURT

    M/s Godrej & Boyce Mfg. Co. Ltd. Versus State of Punjab and others and M/s Godrej & Boyce Mfg. Co. Ltd. Versus State of Punjab and others

    Deferment & Exemption from sales tax - Mode of computation of notional sale tax liability - Whether Rule 2 (xxi) (ii) of the Rules which provides for calculation of "notional sale tax liability" by including branch transfers, fastens a liability to p ......

    2015 (2) TMI 928 - BOMBAY HIGH COURT

    M/s. Ankita Impex Versus State of Maharashtra Through The Commissioner of Sales Tax

    Cancellation of registration certificate - whether the Tribunal is correct in holding that the Appellant has not done any genuine business of buying and/or selling goods but issued only bogus bills without considering and examining the facts of the t ......

    2015 (2) TMI 927 - GUJARAT HIGH COURT

    State of Gujarat Versus Nishi Communication

    Adjustment of carried forward input tax credit - Whether the Tribunal has committed any error in law and in facts in deleting the interest and penalty or not - Held that:- As the demand is confirmed and the adjustment is permitted but the interest an ......

    2015 (2) TMI 926 - GUJARAT HIGH COURT

    CVM Exports Versus Deputy Commissioner of Commercial Taxes

    Denial of balance 10% refund claim - 90% of provisional refund already granted - Petitioner did not apply for balance disbursement - Bar of limitation - Held that:- As such, when the refund to the extent of 90% was already made as a provisional refun ......

    2015 (2) TMI 884 - ALLAHABAD HIGH COURT

    SKI Carbon Black (India) Private Limited Versus State of UP. And Others

    Refund of amount deposited as the Entry Tax - In the light of the decision of the Tribunal, as affirmed by the High Court, the petitioner was not liable to pay any Entry Tax on Carbon Black Feed Stock (CBFS) - Held that:- A perusal of the Section 29 ......

    2015 (2) TMI 883 - ALLAHABAD HIGH COURT

    M/s Sony India Pvt. Ltd. Versus State Of UP. And 2 Others

    Denial of refund claim - Excess tax paid - Section 40 - Held that:- Section 40 of the UP VAT Act provides for a refund to the dealer for the amount of tax paid by him in excess to the amount due for him - petitioner deposited a sum of ₹ 16,06,9 ......

    2015 (2) TMI 838 - GUJARAT HIGH COURT

    State of Gujarat Versus City Tiles Limited

    Validity of Tribunal's order - Whether the Tribunal has erred in deciding the appeals on merits, despite the fact that the first Appellate Authority dismissed the appeals for failure to deposit the predeposit - Held that:- Following decision of S ......

    2015 (2) TMI 837 - GUJARAT HIGH COURT

    State of Gujarat Versus Ashadeep Industries

    Validity of Tribunal's order - Jurisdiction of Tribunal - Whether the Tribunal was right in adjudicating the appeal on merits instead of restricting itself to the issue of pre-deposit - Held that:- approach on the part of the Tribunal to examine ......

    2015 (2) TMI 796 - CALCUTTA HIGH COURT

    Reliance Infrastructure Ltd. & Another Versus Deputy Commissioner Sales Tax & Another

    Composite contracts - Amendment under VAT Act - No change done under CST Act - Deeming sale - whether in the absence of an amendment in the Central Sales Tax Act specifically applying its provisions to a transfer of property in goods involved in the ......

   
 
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