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VAT and Sales Tax - Case Laws
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- 2019 (10) TMI 882
Principles of natural justice - Grant of sanction by the Additional Commissioner under Section 21 (2) of the Act permitting the assessing authority to initiate the re-assessment proceedings - no opportunity of hearing was afforded to the applicant by the Additional Commissioner - Service of order - no SCN issued - HELD THAT:- The ground being raised and pressed in the present case is fundamental both in the context of re-assessment proceedings as also in the context of violation of natural justice claimed by the assessee. It cannot be denied that the basis of the proceedings is the circular letter dated 18.3.2002. Also, it cannot be denied that the re-assessment order was passed on 30.3.2002 - Further, the reassessment order itself does not make any mention of the date on which the Additional Commissioner may have granted permission to th....... + More
- 2019 (10) TMI 881
Best Judgement assessment - rejection of books of accounts - assessee had been subjected to best judgment assessment on trading in wood/timber and manufacture and sale of packing boxes - opportunity of cross examination of the persons from whom the inquiries were made behind the back - HELD THAT:- It is a settled principle in law that any adverse material that the assessing officer seeks to rely against the assessee must be first confronted to the assessee. In as much as, in the facts of the present case, that adverse material is in the shape of statements of third parties, the makers of the statement should have been first offered for cross-examination to the assessee - Even if the aspect of cross-examination is left aside for the moment, insofar as the inquiry that is sole basis of the adverse inference drawn against the assessee is fou....... + More
- 2019 (10) TMI 880
Levy of trade tax - Grant of exemption - Eligibility Certificate dated 05.02.1998, issued under section 4-A of the U.P. Trade Tax Act, 1948 - rate of tax payable in each Assessment years during the period of exemption - HELD THAT:- Clearly, in the facts of the case, since the original exemption application filed by the assessee had been allowed (and not rejected), by the Divisional Level Committee, by its order dated 05.02.1998, there never arose any remedy to the assessee to apply for review in terms of Rule 25(3)(c) of the Rules. Therefore, the application that came to be filed by the assessee after grant of Eligibility Certificate was wholly non est. It did not confer jurisdiction on the Divisional Level Committee to review or to re-examine or modify the entitlement to exemption, already granted. The only power that may have remained w....... + More
- 2019 (10) TMI 809
Classification of an item - mirror glass sheets - unclassified item or not - Whether, in the facts and circumstances of the case, the Tribunal was justified in taxing the mirror glass sheet being sold by the revisionist either as toilet requisite or by treating them to be different from ordinary glass sheet and therefore falling within the purview of Entry-39 of the Notification dated 20.5.1976? HELD THAT:- In the facts of the present case, it is found that the fundamental aspect, whether a commodity glass/mirror sheets, dealt with by the assessee, were toilet requisite had been decided in the negative i.e. in favour of the assessee and against the revenue in the earlier assessment year. That decision of the Tribunal was confirmed by this Court in the year 2014. Without that decision having been reversed, there is no occasion to allow the matter to be agitated any further. Revision allowed.
- 2019 (10) TMI 808
Classification of the item - Levy of Entry Tax - import of electronic goods, computer goods, generators, telecommunication parts, SMPS Power Plant, electrical goods, telecom equipment and SIM cards etc. for the purpose of business - Whether the equipment in question which has been held to be an electronic equipment would be covered by item no. 5 machinery and spare parts of machinery of Schedule referred in Section 4(1) of the U.P. Tax on Entry of Goods Act? HELD THAT:- Even if the Tribunal were to find that one or more machinery of value ₹ 10 lac or more was imported by the assessee, yet, it would have to further examine the objection raised by the assessee that the same would stand excluded by virtue of separate entries under the VAT Act providing for separate treatment of such machinery under that Act. In other words, even if one....... + More
- 2019 (10) TMI 807
Condonation of delay in filing of an Appeal - stay of recovery proceedings - Petitioner contended that, since the books of accounts and all other forms were lying in the factory, which was sealed on possession being taken of the factory by the 4th respondent-Bank under Section 13(4) of the SARFAESI Act, they are not in a position to challenge the assessment order - Re-opening of ex-parte assessment - principles of natural justice - HELD THAT:- While it is not known whether the books of accounts and other documents, which the appellant-writ petitioner seeks release of, are still lying within the factory premises which has been sealed by the 4th respondent-Bank, such a request can, undoubtedly, be made to the Debts Recovery Tribunal under Section 17 of the SARFAESI Act, since possession being taken by the fourth respondent of the factory pr....... + More
- 2019 (10) TMI 766
Principles of Natural Justice - Service of order - impugned assessment order has been passed without the notice having been served upon the petitioner - section 35(1) of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- Issue notice, returnable on 24.10.2019. By way of adinterim relief, the operation of the impugned order dated 31.7.2017 (Annexure-A to the petition) is hereby stayed.
- 2019 (10) TMI 677
Refund claim - amount deposited towards its liability of turnover tax under Section 3-G of the U.P. Trade Tax Act, 1948 - period 24.01.2005 to 31.01.2005 - HELD THAT:- The fact that the assessee deposited that amount two days after withdrawal of the ordinance, would also be of no relevance as what is relevant to be seen is the date on which the liability arose and whether the withdrawal of the ordinance had any impact on the liability that stood crystallized. Examined in that perspective, the withdrawal of the offending ordinance was only prospective. There is no case of the assessee it was made with retrospective effect. Accordingly, the turnover tax liability existed in law up to 23.02.2005. The case of the assessee falls in the last category as discussed above, where the liability related to the period prior to 03.02.2005 but it stood ....... + More
- 2019 (10) TMI 676
Classification of goods - mosquito repellent - classification under Schedule II of entry tax Act within the meaning of Section 3 (1) (b) of Madhya Pradesh Commercial Tax Act, 1994 - whether mosquito repellent is insecticide or not? HELD THAT:- The mosquito repellent has been held to be an insecticide, not only by the Division Bench of Allahabad High Court but, also by the Kerala High Court in the case of TRANSELEKTRA DOMESTIC PRODUCTS PRIVATE LIMITED VERSUS STATE OF KERALA AND OTHERS [2000 (7) TMI 945 - KERALA HIGH COURT] and by the Madras High Court in the case of TRANSELEKTRA DOMESTIC PRODUCTS PVT. LTD. VERSUS COMMERCIAL TAX OFFICER, PORUR ASSESSMENT CIRCLE, MADRAS [1992 (4) TMI 225 - MADRAS HIGH COURT]. The mosquito repellent contains an insecticide and it not only repels the mosquito but also is capable of killing the mosquito, and th....... + More
- 2019 (10) TMI 675
Rectification of mistake - the figures in respect of sale of products liable to VAT and sale of service liable to service tax had been interchanged inadvertently - principles of natural justice - HELD THAT:- It is seen that the Assessing Officer has passed the impugned order after providing sufficient opportunity to the petitioner. Going by the order impugned in this writ petition, it is seen that the petitioner was given several opportunities. However, considering the fact that the claim of the petitioner is that there is a genuine mistake committed in interchanging the figures relating to sale of products as well as sale of service and when such mistake is sought to be rectified and further considering the fact that the petitioner-Company is engaged in rendering maintenance service to highly sophisticated Cancer equipments at the Govern....... + More
- 2019 (10) TMI 576
Whether in absence of any inquiry made by the revenue authorities and in absence of any evidence to doubt the explanation furnished by the assessee, its claim of return of the goods could have been rejected merely on surmises and conjectures? HELD THAT:- In the facts of the present case, once the assessee set up a specific plea of having never received the goods in its stock and having returned the same from its factory premises, it was for the revenue authorities to have made proper inquiries from the selling dealer and from such other source as they may have been advised, to verify the correctness of the claim set up by the assessee. In absence of any inquiry being made and in absence of any evidence having placed on record, as may establish that the assessee had actually received those goods or dealt with the same, the suspicion that h....... + More
- 2019 (10) TMI 575
Auction of immovable property - dispute of VAT Authorities of unpaid dues - HELD THAT:- As is well settled in law, no such sale, even if through public auction, would abridge or in any manner terminate the existing lease. If, therefore, the HPCL claims to be a lesseee of the original owner, the auction purchaser, it would prima facie appear, only receive title to the land subject to any subsisting impediment thereon. In any case, it is not necessary for us to make a final declaration in this respect, since the HPCL has not received any eviction notice either from respondent Nos.2 and 3 or respondent No.5 -successful bidder. If in future, HPCL receives any notice or any attempt is made on the part of any of the respondents to seek eviction of HPCL from the leased land, it would be open for HPCL to resist the same, as may be permissible in law. Petition disposed off.
- 2019 (10) TMI 530
Release of seized goods - readymade garments - export goods or inter-state sale - TNVAT ACT - HELD THAT:- Admittedly the goods in question, according to the appellant, had been emanated from their office at Calcutta and it was meant for export to Kuala Lumpur, Malaysia through Chennai port and on the way it has been kept for short while at the godown and therefore it was not meant for any local sale or interstate sale, therefore the goods in question are not liable to be taxed under the provisions of the TNVAT Act - However, prima facie the documents produced by the appellant would disclose the fact that, the address given by the appellant does not have any IE code or TIN number, as the appellant had not registered its office at West Bengal under the said State Taxation Law. Moreover, those documents such as Bill of lading, invoice and ro....... + More
- 2019 (10) TMI 489
Validity of assessment order - mis-match issue involved - assessment years 2012-2013, 2013-2014, 2014-2015 and 2015-2016 respectively - HELD THAT:- In view of the admitted position that the mis-match issue involved in these case has not been dealt with in accordance with the directions issued in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], without expressing any view on the merits of the matter, I am inclined to set aside the impugned orders of assessment and remit the matter back to the Assessing Officer to redo the assessment by following the procedures/guidelines/directions issued in JKM Graphics case. The matter is remitted back to the respondent/Assessing Officer to redo the assessment by following the guidelines/directions issued in JKM Graphics case - petition allowed by way of remand.
- 2019 (10) TMI 488
Maintainability of appeal - interpretation of statute - Section 28(3) of the Goa Tax on Entry of Goods Act, 2000 - time limitation - HELD THAT:- The petitioner's Second Appeal is restored to the Tribunal in order to enable the Tribunal to consider and dispose of the petitioners applications for condonation of delay on their own merits - application disposed off.
- 2019 (10) TMI 487
Recovery of arrears of Sales Tax - time limitation - Section 17(6) of the KGST Act - whether any obligation to pass fresh assessment orders for the years 1999-00 and 2000-01, was cast upon the first respondent on the basis of the directions contained in Exts. P7 and P8 judgments? - HELD THAT:- The petitioner cannot contend that the directions contained in Ext.P7 judgment was applicable for the assessment years 1999-00 and 2000-01 also. Hence, the contentions put forward by the petitioner, based on Exts.P7 and P8 judgments, are without substance and hence rejected. Whether Ext.P9 assessment order for the year 1999-00 is bad for the reason that the exemption available to rubble till January, 2000 was not taken into consideration by the assessing authority? - HELD THAT:- The assessee having failed to produce the requisite documents for the p....... + More
- 2019 (10) TMI 486
Classification of goods - rusk/toast - whether rusk/toast would fall under entry 7 under the head "Bread" under Schedule I of the Chhattisgarh Value Added tax Act, 2005 or whether those items would be required to be dragged into residuary entry under Part IV of Schedule II of the said Act? - HELD THAT:- The settled position in law is that attempts has to be made to find out as to whether the same answers to description of the contents of the basic entry and only in the event it is not possible to do so, recourse to the residuary entry has to be taken as a last resort. Applying such a principle we cannot accept the arguments of the State that the rusk and toast should be dragged into the residuary item away from the broad head of bread, which finds entry and is exempted from levy of any tax under the VAT Act. The view so taken by....... + More
- 2019 (10) TMI 424
Revision petition - Release of detained goods - revision petition returned contending that there is a delay in filing the same and that the writ petition filed by the petitioner - HELD THAT:- The second respondent is not justified in returning the revision on the reason that it is time barred, especially when this Court has specifically directed the Revisional Authority to consider the contentions raised by the petitioner and pass a speaking order in the revision petition. It is also factually incorrect to say that the above writ petition filed before this Court in M/S. EIS TECHINFRA SOLUTIONS (INDIA) PVT. LTD. VERSUS THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI [2017 (7) TMI 1332 - MADRAS HIGH COURT], is pending as on date of passing of the proceedings dated 11.07.2018. Therefore, the second respondent is not justified in returning the rev....... + More
- 2019 (10) TMI 406
Attachment of Bank Accounts - pendency of the stay application before the first appellate authority - HELD THAT:- The petitioner has preferred an appeal before the first appellate authority being the Joint Commissioner of Commercial Tax (Appeals), Ahmedabad. During the pendency of such appeal, the respondent No.2 has, on 16.5.2019, resorted to powers under section 44 of the GVAT Act and attached the bank account of the petitioner. Thereafter, the stay application of the petitioner has been rejected as the petitioner had not shown willingness to pre-deposit 20% of the demand, against which the petitioner has preferred an appeal before the Tribunal, which is pending. Thus, despite the fact that the stay application of the petitioner was pending hearing before the first appellate authority, the second respondent authority has resorted to the....... + More
- 2019 (10) TMI 365
Principles of natural justice - non-speaking order - validity of assessment order - subsection (2) of section 34 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- A perusal of the impugned order reveals that the second respondent has merely recorded that pursuant to the notice issued in Form No.302, the dealer had remained present with the relevant documents. He, thereafter, has merely computed the tax payable by the petitioner and has ordered that a demand notice be issued accordingly. On a plain reading of the impugned order, it is apparent that the same is totally non-speaking order and does not record the reasons for the conclusions arrived by the assessing authority. It is the case of the petitioner that no opportunity of hearing was given to him, inasmuch as, the petitioner had remained present pursuant to the notice issued to ....... + More