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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 25509 Records

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• 2021 (9) TMI 901 - ORISSA HIGH COURT
  
  Concessional rate of Entry Tax - purchase of raw materials like Coal, Caustic Soda, HFO and LDO etc. - Rule 3(4) (b) as existed prior to 2nd amendment of OET Rules - Coal, Caustic Soda, HFO and LDO utilized by the Petitioner in its CPP units are all “raw material” for production of electricity as a finished good - requirement to disclose raw material in the registration certificate or not - HELD THAT:- The registration certificate issued to the NALCO did mention the items viz., Coal, Caustic Soda, HFO and LDO by an entry made with effect from 14th March, 1987. To say that the entry should have further mentioned that these were “raw materials” is, in the considered view of the Court, hyper technical. There appears to be no dispute between the parties that in fact those materials were used as raw materials by the Pet....... + More

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• 2021 (9) TMI 900 - ORISSA HIGH COURT
  
  Jurisdiction - Suo motu revisional power - power of ACST to exercise revisional power - Section 79(1) of the Orissa Value Added Tax Act, 2004 (OVAT Act) read with Rule 119 of the Odisha Value Added Tax Rules, 2005 (OVAT Rules) - HELD THAT:- A careful reading of Section 106 (2) (c) of the OVAT Act would reveal that during the transitional period between the repeal of OST Act and till such time there was a fresh delegation of the powers of the Commissioner under the OVAT Act, the earlier delegation of powers under the OST Act would continue. The Court’s attention has been drawn to the fact that under the Notification No.14171-I-ST-76 dated 3rd August 1963 read with earlier order dated 5th May, 1963 the suo motu powers of the Commissioner exercisable under Section 23 (4) (a) was in fact delegated to the ACST in so far as the order soug....... + More

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• 2021 (9) TMI 827 - TRIPURA HIGH COURT
  
  Inter state sale or Intra-state sale - elevators are sold to the contractees - petitioner would procure peripheral machinery and use further manpower for installation purpose on which it would pay VAT - AO was of the opinion that even on the cost of elevators the petitioner must pay the local taxes - HELD THAT:- The Assessing Officer and the revisional authority have made a serious error in demanding VAT from the petitioner on sale and supply of the elevators to its contractees. In plain terms, the machinery was supplied separately by way of a sale which was in the nature of an inter-state sale and on which applicable Central Sales Tax was paid. When the petitioner undertook the work of installation of such machinery and commissioning of the project, the petitioner could be charged only on the incremental value where the local sale took p....... + More

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• 2021 (9) TMI 723 - GUJARAT HIGH COURT
  
  Validity of second appeals - recovery proceedings during the pendency of the appeals before the Tribunal - HELD THAT:- Let the second appeals be decided at the earliest. The Tribunal could take up the same for hearing, more particularly, the applications for early hearing as well as applications for stay. The same shall be decided within two weeks of receipt of the copy of this order. This Court has chosen not to enter into the merits of the matter. It is for the Tribunal to decide on the strength of such material placed before it and in accordance with law. Petition disposed off.

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• 2021 (9) TMI 720 - MADRAS HIGH COURT
  
  Reversal of exemption availed - deduction on 2nd sales of clothes, which was allowed - denial on the ground that appellant has effected the purchase of Yarn from unregistered dealers or Registration Certificate canceled dealers - proposal to revise the turnover and assess the Tax at 4%, after adding 10% towards Freight and Gross Profit - ppellant had challenged the Assessment Order on the ground of unfairness in the action of the statutory authority and on the other grounds of violation of principles of natural justice and non-consideration of the documents which were placed before the authority. HELD THAT:- If these were the grounds raised by the appellant, then it goes without saying that the correctness of the Assessment Order could be tested in a writ petition under Article 226 of the Constitution of India. Thus, we hold that the writ....... + More

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• 2021 (9) TMI 711 - MADRAS HIGH COURT
  
  Recovery of arrears of tax - petitioner made a request to collect the tax arrears by way of instalments as the petitioner company was facing financial crisis due to COVID-19 situation - HELD THAT:- The petitioner is willing to settle the tax arrears by way of 17 instalments, each instalments of ₹ 10,00,000/- per month. The petitioner is directed to settle the entire arrears of tax dues in 17 installment and each instalment is ₹ 10,00,000/- per month and, the first installment will commence from 20th September 2021. The petitioner is directed to pay the monthly installments on or before 20th day of every calendar month without any fail. In the event of non-payment, the respondents are directed to initiate recovery action by following the procedures as contemplated under law. Petition disposed off.

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• 2021 (9) TMI 710 - GAUHATI HIGH COURT
  
  Incentives were provided to the new industries established in the State of Assam on or after 01.10.2008 - benefit for the Industrial Policy of Assam 2008 - manufacture of fireclays - process amounting to manufacture or not - HELD THAT:- The Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department had perused the order dated 09.12.2016 passed in WP(C)No.7228/2015, the representation of the petitioner dated 03.12.2013 was also perused. Apart from the above, the letter dated 06.10.2012 of the Commissioner of Taxes, Assam as well as another letter dated 27.10.2014 also of the Commissioner of Taxes Assam as well as the minutes of the State Level Committee meeting dated 05.11.2015 were perused by the Additional Chief Secretary to the Government of Assam in the Industries and Commerce Department while passi....... + More

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• 2021 (9) TMI 613 - ALLAHABAD HIGH COURT
  
  Recovery of Tax dues - First charge - Section 77 of the U.P. VAT Act - Overriding effect of IBC - Sovereign power of the State to enable the State to raise money by taxation for adequate revenue - liability of an assessee/ dealer under the U.P. VAT Act and the U.P. Tax on Entry of Goods into the Local Areas Act, 2007 - HELD THAT:- The definition of the word “charge” in IBC shall relate to the subject matter of the IBC which cannot be read or borrowed for interpreting Section 77 of the U.P. VAT Act. Section 77 of the U.P. VAT Act, cannot be said to be referable to any of the entries of List-III - Concurrent List. Overriding effect of IBC - HELD THAT:- The provisions of Section 238 of the IBC cannot be read as overriding the provisions of the U.P. VAT Act including Section 77. Liability of an assessee/ dealer under the U.P. VAT ....... + More

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• 2021 (9) TMI 548 - KERALA HIGH COURT
  
  Best Judgement Assessment - cancellation of compounding tax permitted for the year 2014-15 - HELD THAT:- On a perusal of the judgment in THAKKARAM RESTAURANT VERSUS STATE OF KERALA [2020 (11) TMI 1014 - KERALA HIGH COURT] it is seen that the cancellation of payment of compounded tax under section 8(c)(i) has been upheld by this court ; holding that pursuant to such a cancellation, regular assessment can be resorted to by the assessing officer. The learned counsel for the assessee after perusing the abovesaid judgment fairly conceded that the matter is already covered by the said judgment. Revision dismissed.

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• 2021 (9) TMI 477 - ORISSA HIGH COURT
  
  Refund claim - availability of Sales tax exemption or not - whether the petitioner namely M/s. Akbari Continental Pvt. Ltd. is a "Hotel" or comes under "Guest House and Restaurants" under Clause-27 of the ineligibility list - Entry 30-FFFF vide Finance Department Notification dated 16.08.1990 - disallowance of claim of first point sale of cold-drinks and IMFL U/s. 5(2) (A) (a) read with Section 8 of Orissa Sales Tax Act. Whether by selling IMFL, cold drinks in its hotel it was part of the list of units excluded from exemption under Sl. No. 27 of IPR 1989? - HELD THAT:- The Tribunal has for the three AYs 1993- 94, 1994-95 and 1996-1997 rejected the plea of the Department that the Petitioner’s unit is to be categorized as a ‘restaurant’ and denied the exemption in terms of Entry 30-FFFF. This Court find....... + More

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• 2021 (9) TMI 475 - MADRAS HIGH COURT
  
  Process amounting to manufacture or not - Works contract - manufacturing and selling the recorded cassettes to the petitioner - First sale or second sale - recording the blank cassettes by utilizing the master copy - cassettes not sold in the open market - Validity of Circular dated 16.05.2003 - Central Excise Act and TNGST Act for levying of Tax for sale, are same or not - HELD THAT:- In the present case, the right was not given to use goods for any purpose and it is given for a particular purpose that recording the songs in blank cassettes and after recording, such recorded cassettes are to be supplied only to the petitioner. Therefore, the cassette manufacturer's services are utilized to process the recording system and after processing the recording system, the recorded cassettes are handed over or sold to the petitioner and the m....... + More

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• 2021 (9) TMI 471 - ORISSA HIGH COURT
  
  Levy of Sales Tax - Rubber Polisher, V-Belt and Hose pipe - covered under first point levy of Tax prior to Finance Department Notification No.14691-CTA-37/2001 dated 31.7.2001 or not - disallowance of declaration Form No.XXXIV, proper or not - HELD THAT:- It is evident that inclusion of spare parts in terms of the notification dated 31st March, 2001 for the purposes of first point tax was intended to be prospective. In other words, there is nothing in the said notification to indicate that applies to a prior period. In the present case, since the assessment pertains to the year 1999-2000, the question of applying the aforementioned notification dated 31st March, 2001 did not arise. The Court answers the question framed in the negative in favour of the assessee against the Department. Accordingly, it is held that the Tribunal was not justi....... + More

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• 2021 (9) TMI 470 - ORISSA HIGH COURT
  
  Works Contract - intra-State sales - three separate contracts for supply, design and erection of 100 TPD Rotary Kiln - turn over has been assessed under the CST Act - levy of penalty u/s12(5) of the Orissa Sales Tax Act, 1947 - whether the Tribunal erred in treating the transactions as an intra-State sale despite the Petitioner having paid CST on the same transaction? - HELD THAT:- In BHARAT HEAVY ELECTRICALS LIMITED VERSUS UNION OF INDIA AND OTHERS [1996 (4) TMI 419 - SUPREME COURT], the Supreme Court was considering a similar question which arose in the background of Bharat Heavy Electrical Limited (BHEL) being awarded a Letter of Intent (LOI) by the National Aluminium Company Limited (NALCO), Bhubaneswar for setting up of five captive power plants (120 MW each) at its Aluminium smelter complex at Angul, Orissa. Pursuant to the LOI, BHE....... + More

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• 2021 (9) TMI 427 - TRIPURA HIGH COURT
  
  Application for restoration of the revision petition - revisional authority recorded that the petitioner is not appearing consistently since long time and dodging the proceedings - HELD THAT:- In absence of any reliable evidence of the petitioner filing restoration application on 01.01.2014 as stated, in the present case we are unable to accept the stand of the petitioner in this respect. It is true that the petitioner relies on some stamping purported to be by the departmental authorities of having received the application for restoration on 01.01.2014, however, the respondents have denied any such application being on record. More importantly, if such application was filed on 01.01.2014 as is stated by the petitioner, there was no further requirement of filing a fresh application on 24.03.2021. This application is premised on the ground....... + More

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• 2021 (9) TMI 426 - MADRAS HIGH COURT
  
  Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - scope of the power conferred under Section 17 of the TNGST Act from 12.02.2004 - Validity of Notification G.O.MS No.193 (CT & R (B2) dated 30.12.2006 - ultravires Section 17 of the TNGST Act, Articles 14, 19 (1) (g) and 265 of the Constitution of India or not - petitioner-Company have challenged the Notification issued in G.O.Ms.No.193, dated 30.12.2006 on the ground that once exemption granted under sub-section (1) of Section 17 cannot be cancelled or varied under sub-section (3) of Section 17 with retrospective effect - HELD THAT:- This Court is of an opinion that the exemption was granted initially in Notification G.O.Ms.No.45, dated 12.02.2004. In the said Notification, it is generally stated that the exemption in respect of t....... + More

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• 2021 (9) TMI 423 - MADRAS HIGH COURT
  
  Seeking direction to respondent to consider the representation within stipulated period - availability of appeal remedy, which was not exhausted - existence of error, apparently on the face of the record or not - Section 84 of the TNVAT Act - HELD THAT:- Since Sub-Section (4) of Section 84 of the TNVAT Act has made it clear that even if the appeal / revision has been filed or pending, that will not preclude the power vested in the assessing authority to decide any such application be moved by the assessee to be considered under Section 84 of the TNVAT Act. The objection raised by the learned Government Advocate appearing for the respondent that without exhausting appeal remedy as against the original order / assessment order passed by the assessing authority, since the petitioner has invoked the provision under Section 84 of the TNVAT Act....... + More

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• 2021 (9) TMI 421 - ANDHRA PRADESH HIGH COURT
  
  Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment - taxable at @ 14.5% or 5% under Entry 111 of IV schedule to the A.P. Value Added Tax, 2005? - HELD THAT:- The tax or fiscal statutes shall be interpreted with reference to strict letter of law but not merely to the spirit or the substance of the law. In case when two constructions are possible, that one favourable to the tax payer has to be adopted. With this principle, it has now to be seen whether the different varieties of hospital equipments sold by the petitioner fall within the groove of medical equipment/device/implants as mentioned in Entry 111 of Schedule IV or fall under the term ‘furniture’ so as to be charged under the residuary entry of Schedule V of ....... + More

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• 2021 (9) TMI 379 - ALLAHABAD HIGH COURT
  
  Jurisdiction - Power of Tribunal to enhance the tax liability - Section 57 of the U.P. Value Added Tax Act, 2008 - manner of assessment by the taxing authorities, correct or not - working days ought to have been worked out treating it to be 300 working days, whereas assessment was made on the basis of lesser days of working - Whether the Tribunal being a last fact finding authority is legally correct in remanding the case to appellate authority for decision afresh when all the material for deciding the case was available on record? - HELD THAT:- It is admitted fact that the order of assessment the assessee preferred appeal and all facts and materials relating to determination of petitioner's liability to pay tax were available on record before the appellate authority. When the matter was carried further in appeal before the Tribunal, ....... + More

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• 2021 (9) TMI 368 - JHARKHAND HIGH COURT
  
  Seeking substitution of the name of the petitioner - issuance of certificate of incorporation by the Registrar of Companies, Ministry of Corporate Affairs, Government of India pursuant to the change in the name - petitioner submits that the application may be allowed in view of the change in name of the original petitioner - HELD THAT:- Having regard to the declaration of law by the Apex Court in GHANASHYAM MISHRA AND SONS PRIVATE LIMITED THROUGH THE AUTHORIZED SIGNATORY VERSUS EDELWEISS ASSET RECONSTRUCTION COMPANY LIMITED THROUGH THE DIRECTOR & ORS. [2021 (4) TMI 613 - SUPREME COURT], all dues including the statutory dues owed to the Central Government, any State Government or any local authorities, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the dat....... + More

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• 2021 (9) TMI 366 - ANDHRA PRADESH HIGH COURT
  
  Refusal to reopen the Assessment Order - rejection of declarations in Form ‘C’ which were obtained by it in the year 2020 - time limitation - power to reopen the proceedings after lapse of four years - no ‘sufficient cause’ has been made out by the petitioner to explain the delay in filing declarations in Form ‘C’ - Section 21(4) of the Andhra Pradesh Value Added Tax Act, 2005 - HELD THAT:- The declaration in Form ‘C’ or Form ‘F’ or the certificate in Form ‘E-1’ or Form ‘E-II’ under the AP VAT Act is to be filed within the time frame as envisaged in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - A perusal of the said Rule shows that the assessee is required to furnish the declaration in Form ‘C’ or ‘F’....... + More

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