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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 22338 Records

  • 2018 (4) TMI 1011 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Vinayagar Cotton Co.

    Revision of assessment order - whether the estimation of first sales made on the sales of cotton yarn is proper or not? - penalty u/s 12(3)(b) - Held that - In Indira Industries Vs. State of Tamil Nadu, 2014 (5) TMI 305 - MADRAS HIGH COURT , this Court considered a question, as to whether, levy of penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959, was justifiable, particularly, when there was no suppression pointed out ....... + More


  • 2018 (4) TMI 1010 - KERLA HIGH COURT

    KNR Walayar Tollways Pvt. Ltd., Versus The Commercial Tax Officer (Works Contract) ,

    Permission to submit revised returns - grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P2 and P8 applications - Held that - in terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns - petition is disposed of....... + More


  • 2018 (4) TMI 939 - BOMBAY HIGH COURT

    Chowgule Industries Pvt. Ltd. Versus The State of Maharashtra

    Liability of VAT - the amount received by the assessee/appellant for supply of parts to the customers as a part of the warranty agreement - whether the Presiding Members of Hon ble Tribunal was justified in applying the ratio laid down in Mohd. Ekram Khan and Sons V/s. Commissioner of Tax Trade, U.P. 2004 (7) TMI 341 - SUPREME COURT OF INDIA , decided by Hon ble Supreme Court on 21.07.2004 to the appellant s case ? - Held that - in Mohd. Ekram Kh....... + More


  • 2018 (4) TMI 888 - BOMBAY HIGH COURT

    The Additional Commissioner of Sales Tax VAT-I Versus Ankita Impex

    Service of notice - Whether in law and on facts, was the Tribunal right in setting aside the order of review dated 29.11.2012 holding that the notice in Form 309 issued in review proceedings was not properly served as per provisions of law hence no reason to go into genuineness of transactions? - Sub-section (2) of Section 27 of the Maharashtra Value Added Tax Act, 2002. - Held that - Powers of the review under Section 25 of MVAT Act, 2002 cannot....... + More


  • 2018 (4) TMI 887 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Raj Mosaic Tile Works, Raj Floorings

    Works Contract - Mosaic - includibility of materials and labor used in execution of works contract - exemption under Section 3-B(2)(c) of the TNGST Act, 1959. - Held that - Appellate Authority and Tribunal are the final fact finding authorities and when the books of accounts were produced, the Appellate Authority has analysed the same and found that the dealers were having separate accounts for the materials that had been purchased and utilised i....... + More


  • 2018 (4) TMI 813 - ALLAHABAD HIGH COURT

    Intex Technologies (India) Ltd. Versus District Magistrate, Kanpur Nagar And Another

    Entertainment tax - whether the District Magistrate, Kanpur Nagar has justified in demanding sum of ₹ 13,19,223/- as an entertainment tax over whereas the entertainment tax had already paid by the petitioner to the tune of ₹ 87,94,847/- against the sale of Tickets for sum of ₹ 3,53,44,650/-? - Held that - There is no dispute that the petitioner has paid the service tax and further that out of the demand of ₹ 1,01,14,075/- ....... + More


  • 2018 (4) TMI 751 - BOMBAY HIGH COURT

    Leighton India Contractors Pvt. Ltd. Versus The State of Maharashtra, The Commissioner of Sales Tax and Deputy Commissioner of Sales Tax

    Stay against recovery of tax during pendency of appeal - works contract - local sale or export sale - Maharashtra Value Added Tax Act, 2002 - whether the present transaction is covered by this exception carved out in section 8? - Held that - The tribunal holds that both parties in the present case are situate and registered in the State of Maharashtra. The goods have moved from the State of Maharashtra as per the contract executed between them. T....... + More


  • 2018 (4) TMI 651 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Sanmar Speciality Chemicals Ltd.

    Assessment of tax - Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - chemicals - proportionate value of purchases made against Form XVII - Bearings - Held that - identical issue decided in the case of Tube Investments of India Ltd. (Formerly known as M/s. TI Diamond Chain Ltd.) Versus The State of Tamil Nadu, represented by the Commercial Tax Officer 2010 (10) TMI 938 - MADRAS HIGH COURT , where it was held that Section 3(4) of the Ac....... + More


  • 2018 (4) TMI 650 - MADRAS HIGH COURT

    The National Co. Operative Sugar Mills Ltd. Versus The State of Tamil Nadu

    Valuation - includibility in purchase turnover - transport subsidy paid for transport of sugarcane beyond 40 Kms (cane development charges) - Whether the transport subsidy is part of the purchase price liable to be taxed? - Held that - In Ponni Sugars (Erode) Limited Vs. Deputy Commercial Tax Officer 2005 (11) TMI 247 - SUPREME COURT OF INDIA , the issue as regards transport subsidy has been considered by the Hon ble Supreme Court and it was held....... + More


  • 2018 (4) TMI 649 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus P. Elayaperumal, T.V. Radha Traders, Pattukkottai, K.C. Karuppan, S.M. Traders, Pattukkottai, V. Periathambi, P.A. Palanivel, K.R. Thirupathy, R. Govindaswamy, G. Periathambi, M.S.V. Palaiappan, S. Rathinam Chettiar, S. Thirunadanam Chettiar, P.A. Palanivelu, S. Murugan, A. Dharmalingam, T.V. Subramanian, K. Rajarathinam, K.C. Kumaran, M. Dhanapal, A. Veerian Chettiar, R. Rajakannu, K.C. Karuppan, V. Periathambi, C. Arunachalam, K.R. Thirupathy, S.L. Muthuveeran Chettiar, T. Swaminathan

    Reopening of assessment - Section 16(1) of the Tamil Nadu General Sales Tax Act 1959 - purchases of groundnut - inter-state supply - case of revenue is that the dealers have not accounted for the purchases of Groundnut from Karnataka dealers, which were detected during the course of verification of extracts received from the Enforcement Wing Officers. - Held that - The business connection with the Karnataka Commission agents are the dealer will n....... + More


  • 2018 (4) TMI 648 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Aditya Enterprises

    Revision of assessment order - TNGST Act, 1959 - deletion of addition - penalty restricted from 150 to 50 - case of Revenue is that the Tribunal erred in allowing the appeal on the ground that incriminating records recovered from the residence of one of the partners pertain to the transactions in jewellery and it is not proved by the department that the partner himself did such business. - Held that - there is no material irregularity or illegali....... + More


  • 2018 (4) TMI 647 - MADRAS HIGH COURT

    The Deputy Commissioner (Commercial Taxes) Versus Vishnulakshmi Mills (P) Ltd.

    Validity of assessment order - second sales - machinery - under-assessment of tax - Held that - Section 10 contemplates that for the purpose of assessment of tax under the Act, the burden of proof that any transaction or turnover of a dealer is not liable to tax shall lie on such dealer. When exemption of tax on second sales is claimed by the assessee, it is for the assessee to establish that the transactions were bona fide on two aspects, namely....... + More


  • 2018 (4) TMI 586 - MADRAS HIGH COURT

    TJSV Steel Fabrication and Galvanising (India) Ltd. Formerly known as M/s. TJSV Petroleum Ltd. Versus The Assistant Commissioner (CT)

    Validity of assessment order - short payment of tax, treating the galvanizing as works contract - availment of Input Tax Credit on ineligible rules - non-payment of TDS, as per Section 13 of the Act on construction of the building - Held that - Since the facts are complicated and already the respondent appears to have a closed mind to the issue, presumably, because of a report of the Enforcement Wing Officials, in the best interest of the petitio....... + More


  • 2018 (4) TMI 533 - MADRAS HIGH COURT

    M/s. Raj Vijay TVS Versus The Assistant Commissioner (CT) (FAC) And Others

    Reassessment - occurrence of mismatch - Held that - identical issue decided in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer 2017 (3) TMI 536 - MADRAS HIGH COURT , where The Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. - The matter is remitted back to the Assessing Officer to ....... + More


  • 2018 (4) TMI 462 - MADRAS HIGH COURT

    M/s. C.S.N. System Versus The Commercial Tax Officer

    Reassessment - occurrence of mismatch - Held that - identical issue decided in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer 2017 (3) TMI 536 - MADRAS HIGH COURT , where The Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. - The matter is remitted back to the Assessing Officer to ....... + More


  • 2018 (4) TMI 414 - MADRAS HIGH COURT

    TJSV Steel Fabrication And Galvanising (India) Pvt. Ltd. Versus Assistant Commissioner (CT) , Udumalpet North Circle, Udumalpet

    Validity of assessment order - TNVAT Act - short payment of tax treating the galvanizing as works contract - availment of input tax credit on ineligible rules - non-payment of TDS, as per section 13 of the Act, on construction of the building - Held that - there cannot be a combined notice for submitting objections as well as personal hearing. This is so, because, if, on objections being filed by the petitioner, if the assessing officer is fully ....... + More


  • 2018 (4) TMI 413 - MADRAS HIGH COURT

    Trisul Overseas Versus Assistant Commissioner (CT) , Ranipet

    Validity of assessment order - TNVAT Act - pre-revision notices - Held that - In order to consider as to how the assessing officer has proceeded with the matter, the court directed the learned Government Advocate to produce the original files. From a perusal of the original files, it appears that the pre-revision notices have been issued, pursuant to the directions issued by the enforcement, vide communication, dated February 23, 2017. - The resp....... + More


  • 2018 (4) TMI 412 - MADRAS HIGH COURT

    Ashok Leyland Ltd. Versus L.G. Balakrishnan and Bros. Limited

    Liability of Sales Tax - Form H - According to the appellant, payment of sales tax is exempted since the buses are meant for export - Held that - the documents filed by the respondent would show that it is the liability of the appellant to pay sales tax in the absence of any exemption. The documents marked are not disputed. The terms and conditions along with purchase order would make the position very clear - the suit is very much maintainable s....... + More


  • 2018 (4) TMI 374 - KARNATAKA HIGH COURT

    M/s. Oriental Cuisines Pvt. Ltd. Versus The Deputy Commissioner of Commercial Taxes (Audit 5. 5) ,

    Reassessment of tax - Composition Scheme - Liquor - Composition facility (COT) which was granted by the department was cancelled by the Assistant Commissioner of Commercial Taxes on the ground that the petitioner is dealing in liquor either at the principal place of business or branches. Therefore the petitioner is not entitled to avail or opt for Composition Scheme in terms of Section 15(1)(c) of the KVAT Act. - Whether the respondent-authoritie....... + More


  • 2018 (4) TMI 373 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Viswanatha Oil Mills

    Assessment of turnover under TNGST Act - penalty u/s 12(3)(b) of the Act - Held that - Section 12(3)(b) of the Act deals with, submission of incorrect or incomplete return and for the purpose of levy of penalty - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of th....... + More


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