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VAT and Sales Tax - Case Laws

 

2016 (4) TMI 1103 - MADRAS HIGH COURT

M/s Viom Networks Ltd. Versus The Asst. Commissioner (CT) (FAC) And Others

Validity of impugned order - Violation of principles of natural justice - No opportunity of personal hearing provided before passing the order - Held that - the petitioner was not given an opportunity of personal hearing by the 2nd respondent, which is violative of principles of natural justice, the impugned orders dated 27.01.2016 passed by the 2nd respondent are liable to be set aside and accordingly the same are set aside. The matters are remitted back to the 2nd respondent for fresh consideration. The 2nd respondent is directed to decide the appeals on merits and in accordance with law, af ....... - .......


2016 (4) TMI 1102 - MADRAS HIGH COURT

Clariant Chemicals (India) Ltd. Versus The Assistant Commissioner (CT) And Others

Leviability of tax - as per Entry 69 of the Part C of the First Schedule to the TNVAT Act 2006 - Petitioner s claim of exemption as per the Entry 17A of the Fourth Schedule was rejected by the first respondent, by stating that it is not applicable for industrial preservative, sold under the name Nipacides - Held that - in the interest of justice, the petitioner can be given an opportunity to putforth their case by pr ....... - .......


2016 (4) TMI 1061 - MADRAS HIGH COURT

R.J. Tea Corporation Versus The Assistant Commissioner (CT)

Revision of assessment - Selling Dealer has not filed the monthly returns in Form-I with payment of tax to the respective Assessing Officer and the respondent had proposed to reject the returns already submitted by the petitioner - Revenue contended that as against the judgment relied upon by the petitioner the respondent therein preferred a Writ Appeal but the Division Bench has not granted any interim order in the Writ Appeal - Held that - in view of the judgment of this court in the case of Althaf Shoes (P) Ltd., Vs. Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai - 6 ....... - .......


2016 (4) TMI 1060 - DELHI HIGH COURT

M/s Gullu's Versus Commissioner, Trade And Taxes, & Another

Validity of notices of default assessment of tax and interest and the notice of default assessment of penalty - this Court had issued directions regarding the scope of the powers of the Value Added Tax Officer ( VATO ) under Sections 59 and 60 of the DVAT Act. By the order dated 24th February 2016, the Court had required the authorized representative ( AR ) of the Petitioner to appear before the VATO and produce all the documents as sought by the VATO. The AR of the Petitioner appeared before the AVATO on 29th February 2016 and produced the documents and information sought. Thereafter, the AVA ....... - .......


2016 (4) TMI 1059 - DELHI HIGH COURT

Commissioner of Excise Entertainment, Polo Amusement Park Ltd. Versus M/s Polo Amusement Park Ltd. & Others, Govt of NCT of Delhi And Another

Levy of entertainment tax - Water sport activities offered by Polo Amusement - Polo amusement contended that levy of ET under the ET Act is conditional upon the activity being amusement where people are given admission to an entertainment as defined under Section 2(a) - Held that - the charging provision, Section 6 (1) enacts that tax is to be levied and paid on all payments for admission to any entertainment. Section 2 (m)(iv), in the Court s opinion, covers the payment made by visitors to the petitioner s club as charges since they are connected with the entertainment, the water sports activ ....... - .......


2016 (4) TMI 1019 - MADRAS HIGH COURT

M/s. Sri Renga Polymers Versus Principal Secretary / Assistant Commissioner (CT)

Payment of VAT - Invisible loss of yarn pursuant to manufacturing activity - Held that - by following the earlier orders of the Principal Bench of this Court in the case of M/s. Asian Fabrix Private Ltd. Versus The Principal Secretary/Commissioner of Commercial Taxes And Others 2016 (4) TMI 1014 - MADRAS HIGH COURT , the petition is disposed of. Therefore, the directions given therein shall ....... - .......


2016 (4) TMI 1018 - PATNA HIGH COURT

M/s S & P Infrastructure Developers Pvt. Ltd. Versus The State of Bihar And Others

Seeking direction for refund an amount - Excess amount deducted from the sixth and seventh running account bills of the petitioner for execution of work pertaining to an agreement and further Accountant General, Bihar, restraining them from making deduction of sales tax under the Bihar VAT Act, 2005 from the gross amount of running account bills and to do so strictly in accordance with Section 41 ibid read with Rule 29 of the Bihar Vat Rules, 2005. - Held that - the issue is squarely covered by the directions of this Court in the case of M/s. Debashree Constructions (India) Pvt. Ltd. Vs. Ircon ....... - .......


2016 (4) TMI 1014 - MADRAS HIGH COURT

M/s. Asian Fabrix Private Ltd. Versus The Principal Secretary / Commissioner of Commercial Taxes And Others

Payment of VAT - Invisible loss of yarn pursuant to manufacturing activity - by following the earlier orders of the Principal Bench of this Court in the case of M/s. Global Calcium P. Ltd. Versus The Assistant Commissioner (Commercial Taxes) 2016 (4) TMI 1013 - MADRAS HIGH COURT , the petition is disposed of. Therefore, the directions given therein shall be follow ....... - .......


2016 (4) TMI 1013 - MADRAS HIGH COURT

M/s. Global Calcium P. Ltd. Versus The Assistant Commissioner (Commercial Taxes)

Payment of VAT - Invisible loss of yarn pursuant to manufacturing activity - Held that - matter is covered by the decision of this court in the case of Interfit Techno Products Ltd., vs. The Principal Secretary, Commissioner of Commercial Taxes 2015 (4) TMI 935 - MADRAS HI ....... - .......


2016 (4) TMI 968 - MADRAS HIGH COURT

M/s. Shah Kantilal Jayantilal Versus The State of Tamilnadu rep. by Joint Commissioner (CT)

Whether the reversal of input tax credit on the purchase of DEPB licence used for payment of import customs duty was in order or not - Importer and exporter of spices, crude drugs, kiran items and chemicals - Can the Department deny the benefit of input tax credit for the duty paid by the petitioner on the purchase of DEPB licences, when such licences are considered to be goods within the meaning of Section 2(21) and the tax paid on the purchase of such licences are considered as input tax under Section 2(24) and also when the charging provisions in Section 3(3) clearly entitle a registered de ....... - .......


2016 (4) TMI 967 - TRIPURA HIGH COURT

Voltas Limited. Versus The State of Tripura, The Commissioner of Taxes, The Superintendent of Taxes

Re-assessment of returns - Chillers imported outside the country - Commitment of offence in regard to stipulation in contract that chillers had to be purchased from Malaysia - Held that - an officer of the rank of Commissioner is totally unaware of the provisions of the Sales Tax laws. The State Government has no legal competence to levy tax on goods which are imported from outside the State. It also has no competence to levy tax on goods imported from outside the country. The learned Commissioner has held that since the goods were imported from Malaysia for which the dealer was not authorized ....... - .......


2016 (4) TMI 921 - KARNATAKA HIGH COURT

M/s. Kotak Mahindra Prime Limited Versus The State of Karnataka and Others

Entitlement for input tax rebate - Section 10(3) of the KVAT Act - Purchases effected from local registered dealers - Held that - Since the petitioner was entitled for adjustment of excess tax paid in view of the said notice issued, the petitioner made adjustments of the excess taxes paid for the aforesaid tax periods against the output tax payable from the month of August 2014 in the monthly returns submitted in Form VAT 100 under the KVAT Act before the third respondent. Subsequently, the second respondent had observed that the allowance of input tax in the re-assessment orders as per the ac ....... - .......


2016 (4) TMI 920 - GAUHATI HIGH COURT

DHTC Logistics Ltd. Versus The State of Assam And Others

Imposition of advance tax and penalty equivalent to three times of tax - Section 75(6) of the Assam Value Added Tax Act, 2003 - Department contended that the consignee had issued two delivery notes to the consignor for the same consignment on the same date which were not found to be in accordance with the provisions of the Act. Also the Driver failed to produce Excise Gate Pass in movement of the said goods from the factory and relevant form of the Commercial Tax Department of Uttar Pradesh despite grant of sufficient time and opportunities. - Held that - we find ourselves in complete agreemen ....... - .......


2016 (4) TMI 879 - GUJARAT HIGH COURT

M/s HARYANA PUNJAB ROADLINES Versus STATE OF GUJARAT AND 2

Seeking release of vehicle - Detained on the allegation of evasion of VAT under section 68 of the VAT Act - Registration of the dealer whose name was found in the documents had been cancelled - Held that - as the petitioner showed willingness to deposit the entire possible tax amount with maximum possible penalty at the rate of 150 of the basic tax, by imposing condition of petitioner depositing the entire possible tax with maximum possible penalty, the truck and the goods may be released. Under section 68(5) of the Value Added Tax Act, the Deputy Commissioner has the power to release such goo ....... - .......


2016 (4) TMI 878 - MEGHALAYA HIGH COURT

Meghalaya Bitchem Private Limited, M/s Dyna Roof Private Limited Versus The State of Meghalaya And Others

Whether the newly established petitioner industrial units having once enjoyed the tax exemption and also remission for seven years under the Meghalaya Industrial Policy of 1997 and the Meghalaya Industries (Tax Exemption) Scheme 2001 can claim benefits of tax remission for extended period under the new Scheme namely, the Meghalaya Industries (Tax Remission) Scheme 2006. - Held that - none of the provisions of the Meghalaya Industrial Policy, 1997; the Meghalaya Industries (Tax Exemption) Scheme 2001 or the Meghalaya Industries (Tax Remission) Scheme 2006 provides that a new industrial unit set ....... - .......


2016 (4) TMI 877 - KERALA HIGH COURT

State of Kerala Versus M/s MRF Ltd.

Demand of tax - Entitlement for benefit of SRO 641/81 - Whether the Tribunal had erred in fact and in law in holding that rubber compound processed by the assessee is not the same as compound of rubber - Held that - while the State has failed to show that the article manufactured by the assessee is compound of rubber and not a rubber compound , the assessee has succeeded in establishing that what it manufactures through its unit in relation to which the impugned assessments were made is a finished product, by whatever name it is called, and such finished rubber product is one that does not fal ....... - .......


2016 (4) TMI 830 - GUJARAT HIGH COURT

M/s PROTECT CONSTRUCTION CHEMICALS PVT. LTD. AND 2 Versus UNION OF INDIA AND 2

Imposition of penalty in lieu of immune from prosecution - Petitioner has already paid sizeable amount of duty libility and interest and availed CENVAT credit - Held that - the Commission considered both the grievances of the petitioner but did not find merit in the same. When the petitioner itself had obtained central excise registration and claimed manufacturing activity, to contend that certain goods which may have been cleared by the petitioner as manufacturer but the value thereof should not be counted for considering the petitioner s SSI exemption limit, would not be correct. The argumen ....... - .......


2016 (4) TMI 829 - KARNATAKA HIGH COURT

M/s SSPDL Interserve Pvt Ltd Versus The Deputy Commissioner of Commercial Taxes (Audit & Recovery)

Rate of tax on iron and steel - Execution of civil works contract - Appellant contended that the declared commodities are used in execution of works contract liable to be taxed at 5 under Section 4(1)(c) of the VAT Act but department taxed it 14.5 - Held that - by following the judgment of this court in the case of State of Karnataka vs. Reddy Structures Pvt. Ltd., Bangalore 2012 (10) TMI 1088 - KARNATAKA HIGH COURT , the State Legislature has no competence to levy tax at more than ....... - .......


2016 (4) TMI 785 - PATNA HIGH COURT

Customs Department Versus The State of Bihar, Commercial Tax Officer

Tax liability - Section 16 of the Bihar Finance Act, 1981 - Ex-parte order passed - Sale of confiscated goods imported in contravention of Customs laws - Petitioner neither filed return nor produced books of accounts as required under Section 16(1) and 17(2) ibid in spite of notice - Held that - in view of various Hon ble Supreme Court judgments, the petitioner is a dealer within the meaning of Section 2(e) of the Bihar Finance Act, 1981 read with IInd Explanation and, thus, it is exigible to the sales tax. Whether the petitioner is liable to penalty or interest on account of non-filing of ret ....... - .......


2016 (4) TMI 784 - BOMBAY HIGH COURT

M/s Solcon Engineers Pvt. Ltd. Versus Union of India & Others

Seeking direction to issue C Forms - Payment made by purchasers for certain goods ordered but failed to supply the C Forms - Recovery of differential amount under assessment order - in lieu of nonissuance of C Forms for the year 2008-2009 and 2009-2010 - Held that - a writ petition could be entertained, still we do not find that on the one sided version of the petitioners we can direct the respondent No.5 to issue any such C Form and in relation to a transaction concluded as far back as in 2010. It is found from the entire petition and its annexures that the petitioners having met the tax liab ....... - .......


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