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Case Laws
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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 20378 Records

  • 2016 (8) TMI 1116 - ANDHRA PRADESH HIGH COURT

    M/s. GERDAU STEEL INDIA LTD., ANANTAPUR Versus THE ASST. COMMISSIONER, CT., ANANTAPUR, AND 5 OTRS.

    Levying tax at 4/5 on the contractee - failure to comply with Section 22 (3) of the Andhra Pradesh Value Added Tax Act 2005 in deducting TDS from the bills of the contractor - Held that - On a conjoint reading of Rules 18 (1) (bc) and (bd), it is evi... ... ...


  • 2016 (8) TMI 1115 - ALLAHABAD HIGH COURT

    M/s Karamjot Industries, Bareilly Versus Commissioner of Trade Tax, U.P. Lucknow

    Best judgment assessment - Rejection of accounts - Held that - Assessing authority did not lay its hand or rest his estimation on any material that may have been found in the possession of the assessee. While it was open to him to undertake an assess... ... ...


  • 2016 (8) TMI 1114 - ALLAHABAD HIGH COURT

    M/s Jay Tech. Printing Systems (Pvt.) Limited Versus Commissioner, U.P. Trade Tax, Lucknow

    Levy of penalty under the provisions of Section 13-A (4) of the U.P. Trade Tax Act 1948 - Held that - Significantly neither the assessing authority nor for that matter the Tribunal return or record any finding as to whether the goods which were seize... ... ...


  • 2016 (8) TMI 1077 - GUJARAT HIGH COURT

    West Coast Waterbase Private Limited Versus State of Gujarat

    Classification - Product prawn feed - Whether Product prawn feed would be covered under Entry 14 of the First Schedule pertaining to cattle feed - Held that - In the present case all that the legislature has done is to provide for a specific exemptio... ... ...


  • 2016 (8) TMI 1076 - GUJARAT HIGH COURT

    SHREE ASSOCIATES Versus STATE OF GUJARAT AND 1

    Application for remission and claim for refund - Held that - The sum of ₹ 50 lakhs, ordered to be deposited by the petitioner, must be seen in the light of the petitioner s possible liability of tax, which may be ascertained at a future date. T... ... ...


  • 2016 (8) TMI 1075 - BOMBAY HIGH COURT

    The Commissioner of Sales Tax, Mumbai Maharashtra Versus M/s. Bajaj Tempo Ltd.,

    Purchase Price computation - whether the customs duty paid by the Respondent herein (M/s Bajaj Tempo Ltd.) on goods imported by it from out of the country, and which are used in the manufacture of their vehicles, should be included in the definition ... ... ...


  • 2016 (8) TMI 923 - SUPREME COURT

    M/s ITC Limited Versus State of U.P. & Others

    Validity of the judgement dated 16.01.2007 - Trade Tax, Saharanpur under Rule 41(6) of the U.P. Trade Tax Rules imposition of purchase tax along with interest - benefit of exemption Notification dated 29.08.2003 issued under Section 4B(1)(a-1) of the... ... ...


  • 2016 (8) TMI 922 - BOMBAY HIGH COURT

    Finolex Cables Limited Versus The State of Maharashtra & Others

    Retrospective amendment - curtailment of the sales tax incentives by way of deferral constitutional validity - impact on completed assessment - section 41D of the Bombay Sales Tax Act, 1959 - the Maharashtra Tax Laws (Levy and Amendment) Act, 1995 - ... ... ...


  • 2016 (8) TMI 921 - GUJARAT HIGH COURT

    SAMAY ENTERPRISE AND 2 Versus STATE OF GUJARAT AND 1

    Quash of Order of Attachment bank account residential bungalow offices and commercial establishments stock of goods lying in godowns cars and other personal belongings section 45 of Gujarat Value Added Tax, 2003 demand of tax, interest and penalty - ... ... ...


  • 2016 (8) TMI 920 - GUJARAT HIGH COURT

    M/s. SAW PIPES LTD. (KNOWN AS JINDAL SAW LTD.) VRESUS STATE OF GUJARAT AND 1

    Demand of interest and penalty - Nature of works contract civil contract or construction contract - GVAT - contract of coating pipes - eligibility of composition scheme under section 55A of the act - tax rate is 2 or 12 - Held that - appellant has fa... ... ...


  • 2016 (8) TMI 828 - KERALA HIGH COURT

    K. VALSARAJAN, (FORMER PARTNER OF M/s. KABANI LOGISTICS) Versus THE COMMERCIAL TAX OFFICER AND KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PALAKKAD

    Classification of goods KVAT rate of tax ultra heat treatment (UHT) milk under Third Schedule to the KVAT Act taxable at 4 /5 fresh milk and pasteurized milk under Entry 19 of the First Schedule exempt - HSN code - Held that - UHT milk cannot be incl... ... ...


  • 2016 (8) TMI 827 - KERALA HIGH COURT

    SATISHKUMAR PARSHOTTAMBHAI PATEL Versus COMMERCIAL TAX OFFICER AND OTHERS

    Best judgement assessment KVAT opportunity to revise the return to correct mistake Held that - Under Section 22 of the KVAT Act, where the assessing officer finds a return to be defective, then an opportunity is to be given to the dealer to file a fr... ... ...


  • 2016 (8) TMI 803 - MADRAS HIGH COURT

    Tvl. Rajyog Steels, Rep. by its Proprietor C. Ramesh Kumar, Versus The Commercial Tax Officer, Chennai

    Assessment order - Revision of input tax credit purchase from registration cancelled dealers TNVAT - Held that - Whatever benefits that has accrued to the petitioners based on valid documents in the course of sale and purchase of goods, for which tax... ... ...


  • 2016 (8) TMI 802 - MADRAS HIGH COURT

    Mr. Ansari Versus Commercial Tax Officer, Sub-Registrar

    Issuance of a writ of certiorari to quash attachment notice lien over the property to recover tax dues - default in payment of loan amount sale of property by Debt Recovery Tribunal to petitioner s vendor and certificate of sale issued in his favor c... ... ...


  • 2016 (8) TMI 801 - MADRAS HIGH COURT

    North Arcot Printing and Stationery Manufacturers Industrial Co-operative Society Limited Versus The Deputy Commercial Tax Officer

    Revision of assessment - co-operative society carrying out printing works sale works contract change of opinion Held that - the decision taken by the Appellate Authority for the earlier assessment years by an order dated 04.05.2001 binds the responde... ... ...


  • 2016 (8) TMI 717 - BOMBAY HIGH COURT

    Mahyco Monsanto Biotech (India) Pvt. Ltd., (formerly known as Mahyco Monsanto Biotech (India) Ltd) , Subway Systems India Pvt Ltd Versus Union of India & Others

    Levy of service tax or sales tax - legislative competence - Subway franchise - scope of franchise agreement - Article 366 (29A) read with Item 54 of List II of constitutions of India - Held that - The agreement between Subway and its franchisees is n... ... ...


  • 2016 (8) TMI 716 - PUNJAB AND HARYANA HIGH COURT

    Punjab Alkalies and Chemicals Limited Versus Government of Punjab and others

    Issuance of eligibility certificate for availing the benefit of exemption from payment of tax - Extension of eligibility period Held that - The exemption certificate was issued in favour of the petitioner on 3.1.2001. At that stage, the petitioner di... ... ...


  • 2016 (8) TMI 715 - MADRAS HIGH COURT

    M/s. Greymoore International Versus The Assistant Commissioner (Commercial Taxes)

    Nature of the contract - Works contract activity or mere sale activity - doors and windows - levy tax on the entire turnover of ₹ 70,59,413/- at the rate of 12 under Section 3(2) of the TNGST Act, 1959. - Held that - we are satisfied that a sin... ... ...


  • 2016 (8) TMI 714 - MADRAS HIGH COURT

    M/s. Kasthuri Traders, rep. by its Proprietor, Mr. T.V. Murugesan Versus The Commercial Tax Officer, Chennai, The Joint Commissioner (CT) , (Enforcement) , Coimbatore., The Deputy Commissioner (CT) , Enforcement, Coimbatore and The Commercial Tax Officer, Harur Assessment Circle, Dharmapuri.

    Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - Held that - The petitioner would state that the officer does not posses the jurisdiction to record the statement or p... ... ...


  • 2016 (8) TMI 671 - MADRAS HIGH COURT

    Hindustan Unilever Limited Versus The Deputy Commissioner (CT) -II, LTU, The Joint Commissioner (CT) Appeals

    Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25 of the disputed tax to be deposited as pre-deposit for entertaining the appeal - part of the demand contested in the appeal and part of the dema... ... ...


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