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VAT and Sales Tax - Case Laws

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• 2022 (10) TMI 92
  
  Maintainability of petition - availability of alternative remedy - submission of the learned counsel for the appellant is that though the appellant had merely asked for adjournment, the learned Single Judge has dismissed the Writ Petition by giving liberty to the appellant to workout the remedy - HELD THAT:- There are no merits in the present Writ Appeal. It is noticed that the time granted by the learned Single Judge for filing the appeal against the orders of the respondent vide impugned order dated 23.06.2022 while dismissing the Writ Petition, has expired. Therefore, while dismissing this Writ Appeal, the period granted by the learned Single Judge for filing the appeal is further extended by another two weeks from the date of receipt of a copy of this order. Appeal dismissed.

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• 2022 (10) TMI 91
  
  Exemption under Section 5(3) of the Central Sales Tax Act, 1956 - sale made to the merchant exporter - specific case of the petitioner is that the impugned order passed by the Appellate Tribunal is erroneous inasmuch as it has not considered the fact that M.G. Plain Kraft Paper supplied by the petitioner to the merchant exporter, which was converted as Parcel Leaf did not undergo any change. HELD THAT:- The Law on the subject is settled in terms of the decision of the Hon'ble Supreme Court in STATE OF KARNATAKA VERSUS AZAD COACH BUILDERS PVT. LTD. AND ANOTHER [2010 (9) TMI 879 - SUPREME COURT] which has been also followed by this court in three decisions, referred supra. Further, on perusing the records, particularly the commercial invoice raised by the petitioner on the merchant exporter and the purchase order of the foreign buyer fr....... + More

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• 2022 (10) TMI 90
  
  Validity of assessment order - filing of return of income indicating the total taxable turnover and paid output tax after adjusting the Input Tax Credit - HELD THAT:- The appellant appeared before the respondent and submitted a detailed reply along with documentary evidence. Without properly considering the same, the respondent passed the fresh assessment order dated 25.01.2022, on a different footing that the business carried by the assessee is a typical example of bill trading activity where there is no actual movement of goods at all proved by way of payment of transportation charges and loading/ unloading charges. The said order of assessment was questioned by the appellant by filing WP.No.9659 of 2022. Though the appellant / assessee raised very many grounds assailing the orders impugned in this writ appeal as well as in the writ pet....... + More

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• 2022 (10) TMI 55
  
  Enhancement of sale turnover as well as purchase turnover - books of accounts rejected on framing of assessment - adjustment of admissible input tax credit - HELD THAT:- It is not in dispute that a survey was conducted on the premises of the assessee firm on 24.04.2014. Six loose papers were found during the survey. Paper No. 1 relates to 660 piece 8 mm tube bag which was purchased by the assessee firm from unregistered dealer and transaction of paper no. 3 which was sale of battery to one Manendra Goswami for Rs.19,000/- was subsequently entered into the books of account which was produced at the time of assessment. From the perusal of the order of the Tribunal, it is clear that it has not recorded any finding as to how it has arrived at only reducing the quantum to such extent when it has recorded that entries in the books of account fo....... + More

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• 2022 (10) TMI 54
  
  Levy of purchase tax - Section 12(1)(c) of the TNVAT Act, 2006 - right of the dealer to seek exemption if the dealer is able to establish that its turn over for the relevant years is less than Rs.300 Crores - principles of natural justice - HELD THAT:- The learned Special Government Pleader also fairly submitted about the legal position, wherein under Section 15 of the TNVAT Act, there has been a total exemption provided for certain items, where Schedule IV states about various items wherein Entry 68 speaks about pulses and other items which have been dealt with by the petitioner/dealer herein. But the only catch is that the total turn over shall not be more than Rs.300 Crores. The ground on which the revisional authority remanded the matter to the assessing authority to reconsider the issue by giving an opportunity to the petitioner to p....... + More

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• 2022 (10) TMI 6
  
  Reassessment of tax - liability towards tax, interest and penalty - business of manufacturing and selling pan masala - Section 9 (2) of the Central Sales Tax Act, 1956 read with Section 22 (1) of the Chhattisgarh Value Added Tax, 2005. Case of petitioner is that without there being an order of assessment, the respondent authority erred in passing an order of reassessment under Section 22 (1) of the Act of 2005. HELD THAT:- The provisions of Section 22 of the Act of 2005 would show that period prescribe for exercising jurisdiction by the Commissioner is to start from the date of order of assessment or from the date of judgment or order of Court or Tribunal. The language used in Section 22 of the Act of 2005 is plain and unambiguous that the Commissioner can exercise jurisdiction under Section 21 (1) only when there is an order of assessmen....... + More

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• 2022 (10) TMI 5
  
  Classification of goods - rate of tax - Aviation Turbine Fuel (ATF) - eligibility for concessional rate of tax - Section 84 of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The petitioner will appear before the Assessing Officer on Thursday, the 29th of September, 2022, without awaiting any further notice in this regard, along with a copy of reply dated 29.02.2012 and other materials, if any, in support of its claim of concessional rate of tax. The petitioner should be heard in full and a speaking order passed in this regard determining the appropriate rate of tax on ATF within a period of 8 weeks from date of personal hearing - Petition allowed.

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• 2022 (9) TMI 1335
  
  Condonation of delay of 584 days in filing revision - exclusion of COVID period i.e. from 15.03.2020 till 10.02.2021 as per decision in the case of IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] - satisfactory explanation for delay was given or not - HELD THAT:- The delay is sought to be explained by contending that the order passed by the learned Tribunal was served on the revisionist on 09.04.2019 although a proposal for filing of the revision was sent on 28.10.2020 to the office of Additional Commissioner Grade-2, Commercial Tax, Lucknow and a letter was also forwarded on 06.11.2020 seeking permission and sanction for filing revision was received from the Law Department on 10.12.2020 yet despite best efforts the revision could only be filed on 10.02.2021. The delay is sought to be explained on the ground of....... + More

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• 2022 (9) TMI 1274
  
  Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - HELD THAT:- The issue that has been raised in the present appeal is no longer res integra and the Division Bench of this Court has settled the issue in Joint Commissioner (CT), Chennai and others Vs. M/S. Original Vel Sporting News, Rep. by its Manager, Mr. Dinesh Kumar Soman [2019 (6) TMI 1586 - MADRAS HIGH COURT], where it was held that the order of the learned Commissioner under Section 64(4) of the Act is a quasi-judicial order, requiring a prior notice of hearing to the assessee and passing of a reasoned speaking order in individual cases of registered dealers for conducting audit by the specified Authority as directed by the Commissioner. Thus, it is clear from the above that ....... + More

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• 2022 (9) TMI 1273
  
  Works contract - inter-state trade - Benefit u/s 3F(2)(b) of the U.P. Trade Tax Act - contract in question was individual in nature or not? - whether the value of goods received by the assessee from its manufacturing unit situated at Vadodara outside U.P. to the State of U.P. in pursuance of contract entered by the assessee with Bharat Petroleum Corporation is covered by Section 3 of Central Sales Tax Act and is deductible from the net taxable turn over? - HELD THAT:- The U.P. Trade Tax Act not only covers the field of levies on sale and purchase of the goods in U.P. but also of transfer of rights to use any goods which has been covered by definition of sale. Section 3-F of the Act of 1948 imposes liability upon every dealer to pay tax on the net turn over of transfer of property in goods involved in the execution of work contract. Sub-se....... + More

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• 2022 (9) TMI 1209
  
  Additional levy of tax on supply of cement to the contractor by the Assessee - Sale of Cement - point of sale - HELD THAT:- It is an admitted fact that Tata Steel Ltd. purchased cement after paying tax, which was leviable at first point of tax and supplied the same to its contractor for executing works in its behalf and has, admittedly, deducted the amount towards supply of cement from the bills of the Contractor - Thus, in view of the ratio of the Judgments laid down by the Hon’ble Apex Court in the cases of NM GOEL AND COMPANY VERSUS SALES TAX OFFICER, RAJNANDGAON [1988 (10) TMI 106 - SUPREME COURT], and RASHTRIYA ISPAT NIGAM LTD. VERSUS STATE OF ANDHRA PRADESH [1998 (2) TMI 480 - SUPREME COURT], there is no dispute on the proposition that transaction of supply of cement by the Assessee to its contractor and recovery of the amount....... + More

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• 2022 (9) TMI 1053
  
  Supplier company seeking security depositing against interstate sale - C-Forms - differential sales tax - Section 43 of the PVAT Act - HELD THAT:- It is abundantly clear that IOCL is, by providing for this requirement, protecting itself against any unanticipated liability, including shortfall of C Forms in cases of defaulting dealers, to be made by a dealer either in cash or by way of security, whenever called upon by the Corporation, pending subsistence of the agreement. There is no doubt that a dealer can be called upon to furnish a Bank Guarantee in any exigency as contemplated by the Corporation, and the dealers would have no choice but to comply - the mandamus as sought for by the petitioners is not liable to be granted and the prayer is rejected. The dealers may, if they so desire, make representations to the Corporation setting out....... + More

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• 2022 (9) TMI 1000
  
  Adjustment of amount of tax paid on inter-state sale transaction, against the tax to be paid to the State of Jharkhand - HELD THAT:- The appellant - Tata Motors Limited was liable to pay central sales tax to the State of Jharkhand. However, treating the sale as stock transfer, the appellant/its representative had paid the tax on the aforesaid transaction to the State of Andhra Pradesh which is not leviable by the State of Andhra Pradesh. Therefore, the amount of central sales tax recovered by the State of Andhra Pradesh is required to be transferred to the State of Jharkhand and the same is required to be adjusted towards the amount of tax to be paid to the State of Jharkhand. In the present case the transaction is for the period prior to insertion of Section 22(1B) to the Act 1956 and the impugned order has been passed by the Appellate A....... + More

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• 2022 (9) TMI 999
  
  Validity of assessment order - concessional rate of tax - computation of the turnover refers to Form 'C' - time limitation - Section 18 of Central Sales Tax Act - HELD THAT:- Section 18 sets out a limitation of five years from the expiry of the year to which the assessment relates, for assessment of escaped turnover. Thus, for determination of the turnover that has allegedly escaped assessment for the period 2003-04, the period of five years would expire by 31.03.2009 whereas the impugned notice has been issued only on 04.12.2020. The re-computation of turnover under notice dated 04.12.2020 and the consequent denial of exemption under the provisions of the Central Sales Tax Act are set aside - the purpose of re-determination of the turnover and denial of exemption is only to proceed as aginst the petitioner under the provisions of....... + More

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• 2022 (9) TMI 998
  
  Maintainability of application - Existence of Authority for Clarification and Advance Ruling, with the enacting of the TNGST Act, 2018 - Section 174 of the TNGST Act - HELD THAT:- In view of the stand taken by the petitioner, I need hardly address the defence taken by the respondents, as I accede to the submissions made by the petitioner, concluding that, both the application and the impugned order would survive no longer. It is brought to my notice that the assessments for various years have been kept pending by the Authority awaiting disposal of this writ petition and in light of an interim order passed by this Court on 04.11.2019 directing the respondents to maintain status quo. This order has been interpreted by the respondents to mean that all assessment should be kept pending. Seeing as the assessments relate to the periods 2014-15, 2017-18, a period of 16 weeks is granted to the parties to complete all pending assessments in accordance with law. Petition disposed off.

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• 2022 (9) TMI 940
  
  Eligibility for exemption in terms of the provisions of the Tamil Nadu Urban Land Tax Act, 1966 - income derived from the letting out of the lands, utilized fully for the purposes of the temple - section 27 of Tamil Nadu Urban Land Tax Act, 1966 - rejection of exemption solely on the ground that no undue hardship is caused to the petitioner by calling upon it to remit tax - HELD THAT:- With the recognition of, and exemption granted to religious institutions by virtue of the authority under Section 27 of the Act, there is a presumption that the payment of Urban Land Tax causes undue hardship to them. The authority has erred in revisiting the aspect of undue hardship, as it has been taken none of the accepted by the State in the aforesaid Government Order. There is no other reason for the denial of exemption and the impugned order is thus s....... + More

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• 2022 (9) TMI 939
  
  Recovery of dues (commercial tax arrears) - Seeking registration of charge in respect of the property - purchase of property through public auction - Section 24-A of TNGST Act - HELD THAT;- Reliance upon the provisions of Section 24-A are misplaced in the facts and circumstances of this case. Section 24 of the Act sets the stage for the raising of a valid demand. To invoke the protection afforded by Section 24-A, the revenue must engage in some constructive act, such as identification of the properties of a defaulting assessee, communication with the assessee concerned in that regard, issuance of a notice of attachment in statutory form, communication of the attachment to the sub-registrar concerned for creation of charge and ensuring that the encumbrance certificate reflects such charge. The respondent officials, have not, in the present....... + More

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• 2022 (9) TMI 896
  
  Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - Validity of assessment order - belated notice of demand - AO called upon the assessee to produce relevant documents and also to show cause as to why it should not be assessed under the relevant provisions of Section 23 of the MVAT Act - HELD THAT:- It is required to be noted that against the assessment order passed by the Assessing Officer under the provisions of the MVAT Act and CST Act, the assessee straightway preferred writ petition under Article 226 of the Constitution of India. It is not in dispute that the statutes provide for the right of appeal against the assessment order passed by the Assessing Officer and against the order passed by the first appellate authority, an appeal/revision before the Tribunal. In that view of the matter, the H....... + More

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• 2022 (9) TMI 895
  
  Binding Judgement of Lager Bench / Majority decision - strength of the Bench - Levy of sales tax - Classification of goods - Pan Masala, which contains tobacco and gutka - covered by an Entry in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act 1957, or not - taxability by the State under the Delhi Sales Tax Act 1975 and/or the Uttar Pradesh Trade Tax Act 1948 and/or the Tamil Nadu General Sales Tax Act, 1959? As per INDIRA BANERJEE J. HELD THAT:- It is well settled that once goods are chargeable under the ADE Act, the State cannot levy sales tax on the same goods under a State enactment. In KOTHARI PRODUCTS LTD. VERSUS GOVERNMENT OF ANDHRA PRADESH [2000 (1) TMI 823 - SUPREME COURT], the question was, ‘tobacco’ being specified in the First Schedule to the ADE Act, and exempted from Sales T....... + More

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• 2022 (9) TMI 849
  
  Initiation of Recovery proceedings - transfer of goods, plant, and machinery (immoveable property) - bonafide purchaser - Section 34 of the U.P. Trade Tax Act - HELD THAT:- Section 34 of the Act shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings under the Act with the intention of defrauding any such tax or other dues. As per proviso to Section 34, nothing in Section 34 shall impair the rights of a transferee in good faith and for consideration. Thus, the power of Section 34 can be exercised only in a case where the transfer of immoveable property belonging to the original assessee is made during the pendency of any proceedings under the Act and such transfer is found to be with the intention to defraud any such tax and other dues. In....... + More

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