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2015 (7) TMI 1038 - PUNJAB & HARYANA HIGH COURT

M/s Elis Exports Versus The State of Haryana And Another

Review of order - Whether on the facts and circumstances of the case, it was a case fit for revision under Section 40 of the Haryana General Sales Tax Act, 1973 or a case fit for reassessment under Section 31 of the said Act - Held that - Tribunal co.....


2015 (7) TMI 1037 - GUJARAT HIGH COURT

State of Gujarat Versus Kairavi Steel

Demand of interest and penalty - Assessee paid excess Input Tax Credit - Held that - while declaring / holding that the appellant is entitled to adjustment of admissible Input Tax Credit towards its output tax liability of the current year under cons.....


2015 (7) TMI 1004 - ALLAHABAD HIGH COURT

M/s D.P. Saw Mill Versus State of U.P. & Others

Classification of sale - Inter state sale or intra state sale - timber sold through auction by the forest corporation - validity of Circular No. 1251, dated 5.10.1993 issued by the Commissioner of Sales Tax , U.P. Lucknow - Held that - A sale of good.....


2015 (7) TMI 1003 - BOMBAY HIGH COURT

Thyssenkrupp Electrical Steel India Pvt. Ltd. Versus The State of Maharashtra And Another

Stay application - Interstate sale - Validity of Tribunal s order - Held that - All that has influenced the Tribunal in this case is the fact that though the Petitioner/Appellant has filed C and F Forms but looking at the detailed order of the Assess.....


2015 (7) TMI 897 - DELHI HIGH COURT

Triveni Engineering and Industries Ltd. Versus Commissioner Of Trade And Taxes, Delhi

Default Assessment Orders - Sales in the course of import - inter-State sale or not - Section 9 (2) of the CST Act read with Section 32 and penalty assessment orders under Section 33 of the Delhi Value Added Tax Act, 2004 (DVAT Act) - Held that - the.....


2015 (7) TMI 896 - RAJASTHAN HIGH COURT

JK Tyre & Industries Ltd. Versus State of Rajasthan & Others

Partial exemption scheme - to increase inter-State sales and decrease the quantum of branch transfers - constitutional validity of Sections 26 and 82(3) of the Rajasthan Value Added Tax Act, 2003 - method of calculations - Held that - under the notif.....


2015 (7) TMI 630 - KERALA HIGH COURT

M/s. IDEAL MILL STORES Versus THE COMMERCIAL TAX OFFICER II, N. PARAVUR AND THE INSPECTING ASST. COMMISSIONER, MATTANCHERRY

Validity of Assessment order - The petitioner s case is that, he was not aware of the assessment order. Considering the fact that no notice has been addressed to the petitioner and the petitioner is a registered dealer who otherwise submits accounts .....


2015 (7) TMI 629 - KARNATAKA HIGH COURT

Mantri Castles Pvt. Ltd. Versus The Assistant Commissioner of Commercial Taxes (Audit-1. 6) , The Commissioner of Commercial Taxes

Levy of vat on construction of residential apartments - valuation - Alternative remedy - claime of deduction on the value of the undivided interest (immovable property) in the project - Held that - petitioner has already paid a sum of ₹ 5.00 cr.....


2015 (7) TMI 587 - KERALA HIGH COURT

M/s East Coast Constructions And Industries Ltd. Versus Kerala State Electricity Board Additional R3 Impleaded, Deputy Chief Engineer, Commercial Tax Officer

Issuance of C forms - subsequent sale against E-1 / E-2 forms - The petitioner has been denied C Form by the Board (purchaser of the goods) on the ground that the petitioner has not produced any proof of payment of tax under the CST Act - Held that -.....


2015 (7) TMI 586 - KARNATAKA HIGH COURT

P. Giri Raju Versus Commercial Tax Officer, Bengaluru

Premature recovery proceedings on the basis of best judgment re-assessment order - garnishee/recovery notices - petition has submitted rectification application - Held that - order of re-assessment as well as demand notices came to be served on the p.....


2015 (7) TMI 549 - MADRAS HIGH COURT

The State of Tamil Nadu represented by Joint Commissioner (CT) Versus Expose Leathers Company

Levy of tax on export sales - Ambit and scope of the term does not sell the goods so manufactured and not only intra state but also export sale - Tamil Nadu General Sales Tax Act, 1959 - Held that - , as in the hierarchy of law, the Constitution prov.....


2015 (7) TMI 548 - MADRAS HIGH COURT

The State of Tamil Nadu rep. by the Joint Commissioner (CT) Versus Ashok Leyland Limited

Levy of sales tax / VAT on sale of REP licenses - .Whether the Hon ble Tribunal is correct in holding that the income received by way of premium on sale of REP licences alone is taxable as turnover as against the aggregate amount for which the said g.....


2015 (7) TMI 547 - KARNATAKA HIGH COURT

M/s Amma Construction India Pvt. Ltd. Versus The Assistant Commissioner Of Commercial Taxes And Others

Second re-assessment - KVAT - Power to review - After the audit of the books of accounts of the petitioner, re-assessment proceedings were initiated under sub-section (1) of Section 39 of the Karnataka Value Added Tax Act and on 6.6.2014, an order wa.....


2015 (7) TMI 505 - MADRAS HIGH COURT

Greens Agency Versus The Commercial Tax Officer (Enforcement)

Detention of the goods - non-movement of goods in a particular route - Section 67(5) of the TNVAT Act - Held that - even if it is presumed that the vehicles had taken a diversified route i.e., 5 kilometres from the regular route, the Additional Gover.....


2015 (7) TMI 504 - KERALA HIGH COURT

SMT. JANAKI VENKITESWARAN Versus THE COMMERCIAL TAX OFFICER-1, PERUMBAVOOR

Validity of Assessment order passed under KVAT - petitioner submits that on account of the ailment, her husband could not take part in the proceedings - Held that - No doubt, the petitioner made out a case for reconsideration as the assessee could no.....


2015 (7) TMI 503 - MADRAS HIGH COURT

M/s. Total Oil India Pvt Ltd Versus The Assistant Commissioner Madurantagam Assessment Circle

Rate of value added tax - 5 or 14.5 on Liquid Petroleum Gas (LPG) and Lubricants (Lubes) - Industrial Inputs or not - Held that - It has been consistently contended by the petitioner that they have inadvertently entered the commodity code and that th.....


2015 (7) TMI 464 - MADRAS HIGH COURT

M/s. K.W. Engineering & Signs Private Limited Versus The Deputy Commercial Tax Officer And Others

Detention order - goods detained at border - requisite documents as prescribed in Section 67 of the TNVAT Act - respondent himself has admitted that the goods are moved from one State to another State, without looking into the Invoice to check whethe.....


2015 (7) TMI 463 - BOMBAY HIGH COURT

M/s Pferd Tools Pvt Ltd Versus The Commissioner of Sales Tax, Mumbai

Set off claimed under Rule 41-D of the Bombay Sales Tax Rules, 1959 - The dealer is carrying on business of export of goods - tax paid on the consumables which were treated as components, parts and accessories of machinery - Whether the Tribunal was .....


2015 (7) TMI 426 - PUNJAB & HARYANA HIGH COURT

Sumit Agencies Versus State of Punjab & Others

Forced recovery of VAT - It is submitted that respondent had also taken the signatures of the petitioner on blank papers and thereafter, encashed one cheque bearing No.053461 on 21.02.2015, as per the bank s statement. Thereafter, notice had been ser.....


2015 (7) TMI 425 - UTTARAKHAND HIGH COURT

M/s Parrys Versus The Commercial Tax Tribunal And Another

Best Judgement - scope of estimation - Finding no cooperation from him as the petitioner did not care to respond to the notices, best of judgment assessments were completed - Held that - While best of judgment assessment may involve an element of gue.....


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