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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 21402 Records

  • 2017 (4) TMI 1199 - DELHI HIGH COURT

    Sony India Pvt. Ltd. Versus Government of NCT of Delhi & Others

    Issuance of F-forms - necessity for the Petitioner having to bifurcate the F forms arose as a result of the creation of the separate State of Telangana & Andhra Pradesh. The Petitioner further points out that there is no tax effect as far as the Govt. of NCT of Delhi is concerned - Held that - The facts and circumstances of this case are similar to the one in which the decision in Ingram Micro India Pvt. Ltd. Vs. Commissioner, Department of T....... + More

  • 2017 (4) TMI 1198 - KARNATAKA HIGH COURT

    Saint-Gobain India Private Limited Versus The Deputy Commissioner of Commercial Taxes (Audit) , Commissioner of Commercial Taxes, The State of Karnataka

    Correctness and legality of reassessment order - natural justice - Held that - there is no express reference to C Forms filed by petitioner on 28.02.2017 and 04.03.2017. The basis on which first respondent authority has proceeded to frame reassessment order is on the ground that there is no written reply filed by petitioner to proposition notice dated 22.02.2017 Annexure-D. Thus, there is a lack of opportunity to the petitioner in the proceedings....... + More

  • 2017 (4) TMI 1158 - MADRAS HIGH COURT

    M/s. Pranav Foundation Private Ltd., Chennai Versus Commercial Tax Officer, Chennai

    Validity of assessment order - mismatch in the details obtained from the Web report - purchases were made from the dealers, whose registration was cancelled with retrospective effect - Held that - with regard to mismatch is concerned, reliance placed in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer 2017 (3) TMI 536 - MADRAS HIGH COURT , where it was held that The problems on account of the mismatch is a....... + More

  • 2017 (4) TMI 1157 - PATNA HIGH COURT

    M/s Indian Oil Corporation Ltd. Versus The State of Bihar, The Dy. Commissioner of Commercial Taxes, Special Circle, Patna, The Assistant Commissioner of Commercial Taxes, Special Circle, Patna

    Imposition of entry tax - It is a case of the petitioner that for the periods in question, they had submitted the returns as per the statutory provisions well within the time period prescribed, assessments were completed and all tax dues paid. Appellant claimed that by virtue of the powers available under Section 33 of the VAT Act read with Section 8 of the Entry Tax Act, the demand raised is wholly illegal, the action is contrary to certain judg....... + More

  • 2017 (4) TMI 1115 - ALLAHABAD HIGH COURT

    The Commissioner, Commercial Tax, U.P. Lucknow Versus S/S Gaurav Logistic Carrier, Delhi

    Release of detained goods - release upon deposit of 15 of its value in the form of cash security/bank guarantee - Held that - the order of Tribunal, dated 27.3.2017, is modified by providing that the transporter shall cooperate in any subsequent proceedings undertaken, as contemplated in law, and the transporter shall also submit an indemnity bond in respect of the balance 25 of the value of goods, as determined by the Tribunal - revision allowed....... + More


    M/s. Shimla Automobile Pvt. Ltd. Versus State of H.P. and others

    Imposition of penalty u/s 34 (7) of Himachal Pradesh VAT Act - one out of the six vehicles was neither declared electronically nor crossed through any of the multi purpose Barrier of the State - petitioner case is that in absence of any finding to the effect that the petitioner has attempted to evade the tax; the impugned order cannot be sustained - Held that - the petitioner took no steps to explain or withdraw the admission by adducing clinchin....... + More

  • 2017 (4) TMI 1113 - MADRAS HIGH COURT

    M/s. Larsen & Toubro Limited Versus The Deputy Commissioner (CT) -II, LTU, Chennai

    Validity of order of assessment passed by Assessing Officer - interstate sales - non-production of C-Forms - case of appellant is that they are unable to get such C forms from the other end dealers and also explained as to why such inability exists even after grant of such extension of time - Held that - the extension of time granted twice by the Assessing Officer, only by 15 or 20 days may not be a sufficient time for producing the C forms, cons....... + More


    M/s. Aditya Rice Industries, Chettipalem Versus The Assistant Commercial Tax Officer, Miryalaguda Circle, Nalgonda District and 5 others

    Imposition of penalty - Section 45 (7) (a) of the Telangana Value Added Tax Act, 2005 - the petitioners claim that they paid tax 5 on the value of the goods as demanded by the respondents, in order to avoid the risk of the goods getting detained and getting exposed to the vagaries of weather - Held that - the Officer has the discretion to impose a penalty ranging from 1 to 200 . The SCN proposes to levy penalty at 100 - Considering the fact that ....... + More

  • 2017 (4) TMI 1072 - MADRAS HIGH COURT

    Simran International Versus The Assistant Commissioner (CT)

    Levy of penalty - case of petitioner is that it had not availed of any input tax credit (ITC) in the assessment order in issue - Held that - The judgment delivered by the Division Bench of this Court in The Deputy Commissioner (C.T.), Coimbatore V. S.R.Ramaswami Chettiar and Bros., 1975 (8) TMI 114 - MADRAS HIGH COURT , clearly opine that penalty cannot be imposed by a separate, or, an independent order, which does not form part of the assessment....... + More

  • 2017 (4) TMI 1071 - KERALA HIGH COURT


    Initiation of recovery proceedings pending appeal and stay petitions - sub-section (4) of Section 55 of the KVAT Act, 2003 - Held that - the statute itself provides for a blanket stay on deposit of 20 of disputed amount of tax along with collected tax. The first appellate authorities then cannot go beyond the 20 as indicated in the proviso - the appellate authorities would consider the stay petitions in accordance with the proviso and the directi....... + More

  • 2017 (4) TMI 1041 - BOMBAY HIGH COURT

    Union of India Versus State of Maharashtra And Others

    Scope of State taxation - whether the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India? - Held that - reliance placed in the decision in the case of KARYA PALAK ENGINEER, CPWD. Versus RAJASTHAN TAXATION BOARD, AJMER 2004 (8) TMI 114 - SUPREME COURT OF INDIA , where i....... + More

  • 2017 (4) TMI 1040 - GUJARAT HIGH COURT


    Pre-deposit - demand is based on the cancellation of the registration of the dealers from whom purchases were made by the appellant with retrospective effect - in earlier round of litigation against the order of pre-deposit the matter reached before this Court and the Division Bench of this Court vide its order dated 15/2/2013 passed in Tax Appeal No.850 of 2012 waived pre-deposit and granted unconditional stay - whether demand of pre-deposit at ....... + More

  • 2017 (4) TMI 1000 - CALCUTTA HIGH COURT

    M/s. Vatech Wabag Limited Versus Deputy Commissioner of Sales Tax, Midnapur Charge & Others

    Tax paid versus Tax Dispute - Payment versus Pre-deposit - WB VAT - Scope of the term used and defined - second proviso to Section 84(1) - appellant contended that the appeal is required to be made with a payment of tax and not a deposit or a pre-deposit. - Held that - An assessee applying for refund and such claim for refund having been reduced, an assessee preferring an appeal against such reduction is not required to deposit 15 of the tax in d....... + More

  • 2017 (4) TMI 999 - ALLAHABAD HIGH COURT

    Jai Prakash Versus State of U.P., Thru. Prin. Secy., Finance, Tax & Registration

    Retiral benefits from post of Member Trade Tax Tribunal (UPTT) - opposite parties refused to pay the pension - The simple reason given in the impugned order is to the effect that the services are not pensionary - Held that - the appointment order was issued in the year 1998 and the advertisement was issued in the year 1997. A subsequent Government Order cannot alter the conditions of service unilaterally to the prejudice of the petitioner. - Just....... + More

  • 2017 (4) TMI 933 - GAUHATI HIGH COURT

    Sanjay Trading Company Versus State of Assam 4 Others

    Concessional rate of tax - cement - taxable at 4 or 12.5 ? - concessional rate denied on the ground that it was not a registered dealer in the item cement - whether the petitioner can escape tax liability on account of fraud committed by the purchasing dealer i.e. M/S Meghrudra Enterprises? - Held that - selling dealer like petitioner is required to satisfy itself that the purchasing dealer was a registered dealer and the goods purchased were act....... + More

  • 2017 (4) TMI 905 - DELHI HIGH COURT

    Garg Roadlines Versus Commissioner, Trade & Taxes & Anr.

    Refund claim - excess VAT paid during different periods - Held that - only impediment which the Revenue/DVAT has put forward to withhold the petitioner s claim for the larger sum of over ₹ 4 crores is the fresh SCN u/s 74A issued on 17.02.2017. Considering the circumstances, this Court is of the opinion that the respondents should, while processing the petitioner s claim for refund of ₹ 4 crores, keep aside the amount of ₹ 12,55....... + More

  • 2017 (4) TMI 904 - DELHI HIGH COURT

    Garg Roadlines Versus Commissioner, Trade & Taxes & Anr.

    Refund claim - Revision of order - Section 74A of the DVAT Act - Entitlement to interest u/s 42 of the DVAT Act - delayed grant of refund - the decision in the case of Garg Roadlines Versus Commissioner, Trade & Taxes 2017 (4) TMI 831 - DELHI HIGH COURT , referred - Held that - It is stated by the respondents that they will obtain instructions and in case the amounts are not refunded, the respondents shall indicate by what dates the petitione....... + More

  • 2017 (4) TMI 878 - ALLAHABAD HIGH COURT

    The Commissioner Commercial Tax Versus Bareilly Highways Projects Limited

    Penalty u/s 34 (8) of the UPVAT Act - late deposit of TDS - Revenue contends that liability to pay penalty consequent upon delayed deposit of tax deducted at source is a necessary corollary of delayed deposit of tax deducted at source, and considerations like intent or malafide etc. are not material - Held that - reliance was placed in the case of Price Waterhouse Coopers Pvt. Ltd. Vs. commissioner of Income Tax and another 2012 (9) TMI 775 - SUP....... + More

  • 2017 (4) TMI 877 - ALLAHABAD HIGH COURT

    M/s. Sevak Enterprises Versus Commissioner, Commercial Tax. Lucknow

    Cancellation of registration certificate - assessee had wrongly claimed benefit of I.T.C., showing purchase of goods from M/s Shree Krishna Builders & Developers, Chandpur, Bijnor, whereas no such sale was made by the concerned developer - whether wrongful claim of I.T.C is sufficient ground for cancellation of registration certificate? - Held that - In case claim of I.T.C. is found to be false or incorrect, then it can be reversed by invokin....... + More

  • 2017 (4) TMI 876 - GUJARAT HIGH COURT


    Quashing of FIR - case of Revenue is that the applicant evaded the tax liability of ₹ 24,96,72,373/by preparing false record, the goods were exported outside the State of Gujarat, and thereby, evading the Value Added Tax payable to the State of Gujarat - offence punishable under Sections 177, 406, 409, 419, 420, 465, 468, 471, 474, 477(A) and 120B of the Indian Penal Code and Sections 85(1) (b)(c)(e)(f)(g) and 85(4) of the Gujarat Value Add....... + More


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