2018 (8) TMI 1074
Imposition of pre-condition to grant the stay - Held that - Unless the appellate authority volunteers to offer security, Section 55(4) cannot be invoked. In other words, there ought to be a specific reason mentioned why the appellant should meet the pre-condition of depositing any part of the disputed tax - matter remanded to the appellate authority for its consideration of the stay petition, afresh - appeal allowed by way of remand........ + More
2018 (8) TMI 996
Classification of goods - colour boxes, insulating tape and certain specified series of products of Dr. Fixit Series used in building activity for water proofing, binding agent & bonding material - Held that - There is no merit in the present Special Leave Petition - SLP dismissed........ + More
2018 (8) TMI 995
Entitlement to Interest on refund amount - relevant date for calculation of interest - pre-deposit of amount - Held that - Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insistence upon a procedural step, i.e. filing of a form which is purely for the purpose of admini....... + More
2018 (8) TMI 941
Sales Tax incentive scheme - Package Scheme of Incentive - Eligibility Certificate - benefits sanctioned by the Government of Maharashtra under the 1993 scheme - reopening of assessment on account of change in opinion - Held that - The petitioner was entitled to utilize the benefits available under the 1993 Package Scheme between 1.09.1999 to 31.08.2013 or on the exhausting the monetary ceiling, whichever occurred earlier. According to the petiti....... + More
2018 (8) TMI 940
Revision of assessment - TNVAT Act - VAT audit conducted in the business premises of the petitioner - Authorization by the Commissioner as required under the TNVAT Act - Held that - This Court had an occasion to consider the validity of similar orders in the case of M/s.Empress Audio vs. Commissioner of Commercial Taxes and Others 2018 (6) TMI 1239 - MADRAS HIGH COURT , where it was held that the authorization was by the Commissioner, the compete....... + More
2018 (8) TMI 939
Principles of Natural Justice - Whether the prescribed authority can issue a notice of re-assessment under Section 39(1) of the KVAT Act read with Section 9(2) of the CST Act, without first recording his satisfaction/belief that there is an understatement of tax liability? - Similar issue decided in the case of The State of Karnataka vs. M/s. V.N.Corporation 2018 (8) TMI 935 - KARNATAKA HIGH COURT , where it was held that giving one declaration f....... + More
2018 (8) TMI 938
Prayer to withdraw petition - transfer of property in goods involved in the execution of works contracts - the processes of dyeing and printing of cloth - Held that - Apex court in the case of TVL. SSM Processing Mills 2014 (8) TMI 1150 - SUPREME COURT OF INDIA has permitted the appellant therein to withdraw the SLP and granted permission to raise other additional queries before the appropriate forum - Thus, granting liberty, SLP has been dismiss....... + More
2018 (8) TMI 937
Revision of return - petitioner failed to include the purchased item in the return submitted by it, for December 2016 - Held that - When a dealer wants to revise a return, the Assessing Authority, as the Act mandates, must accept it - the 2nd respondent is directed to permit the petitioner to revise the returns for December 2016 - petition disposed off........ + More
2018 (8) TMI 936
Penalty - Misuse of Form C - non-production of Form C of Central Sales Tax Act - Section 10(a) of the Central Sales Tax Act, 1986 - It is the case of the petitioner that mens rea is established by conduct of the respondent himself and the question of reestablishing the mens rea, does not arise - Held that - The main ingredient under Section 10(a) of the Act is that unless it makes out that the respondent or purchaser has used Form-C for the purpo....... + More
2018 (8) TMI 935
Branch transfers or stock transfers - declaration of F Form under Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - Time Limitation - declaration to be filed within a period of one calendar month - Held that - Rule 12(5) of the CST (R & T) Rules, 1957, is directory in nature and the second proviso of Rule 12(5) of the CST (R & T) Rules, 1957, clearly envisages that the particulars to be furnished in F Forms can....... + More
2018 (8) TMI 879
Demand notice in Form VAT 202 dated 8.1.2018 - recovery of sales tax deferment - Held that - There is no legal and valid ground for interference - SLP dismissed........ + More
2018 (8) TMI 878
Reassessment of tax - Section 28(2)(ii) of the Act - Validity of SCN - Held that - In the show-cause-notice as well as impugned order, it has been mentioned that the appellate authority did not allow the appeal on merit, but the appeal was allowed only on the ground of limitation. This ground taken in the show-cause-notice as well as appeal is prima facie against the record. The appellate authority had passed the order in appeal and allowed the s....... + More
2018 (8) TMI 877
Attachment of agricultural land - the property to put on auction and the entire sale consideration will directly be paid to the VAT Department - It is the case on behalf of the applicants that one Bharat Gajera, who was to purchase the agricultural land being survey No.75, Block No.76, situated at Kumbhariya, Surat, had backed away and therefore, the applicants could not sale the said property and thereby could not deposit the amount of ₹ 4....... + More
2018 (8) TMI 770
Cancellation of registration of the respondent dealer - demand of security from the dealer - Whether in the facts and circumstances of the case, the Hon ble Tribunal was right in law in directing the respondent authorities to restore the registration number of respondent? - Held that - The learned Tribunal is justified in observing that the first appellate authority in Appeals against the order cancelling the registration had no authority to dire....... + More
2018 (8) TMI 681
Stay application - condonation of delay in filing appeal - Held that - The Special Leave Petitions are dismissed on the ground of delay, leaving the question of law open........ + More
2018 (8) TMI 600
Imposition/liability of interest under Section 8(1) of the U.P. Sales Tax Act, 1948 - purchase of Opium - Section 3-AAAA of the Act. - Held that - Admittedly the revisionist is a Union of India undertaking and it deals in procurement, distribution as well as export of Opium its derivatives and life savings medicines and exportation thereof - The admitted fact that the assessing authority has passed the assessment orders for all the assessment yea....... + More
2018 (8) TMI 599
Time Limitation - whether this Court can entertain a Revision Petition under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, which is filed beyond the period of limitation so prescribed in the Statute? - Held that - There is no provision whatsoever contained in Himachal Pradesh Value Added Tax Act, 2005 by virtue of which it con be inferred that that any provision of Limitation Act was to apply to a proceeding under this Act - ap....... + More
2018 (8) TMI 529
Compounding of offences - section 74 of the Kerala Value Added Tax Act, 2003 - Petitioner challenges the assessment order inter alia contending that it was based on a compounding order which is patently illegal - Held that - The Special Leave Petition is dismissed........ + More
2018 (8) TMI 528
Principles of Natural Justice - reversal of Input Tax Credit - the original invoices were not produced before the Enforcement Wing officials at the time of surprise inspection, nor they were enclosed in the objections submitted by the petitioner - Held that - Admittedly, the petitioner while filing his objections, has given an undertaking that he will produce the original invoices before the respondent - It is well settled that before deciding th....... + More
2018 (8) TMI 527
Levy of Luxury Tax - inclusion of rent charged on furniture and utensils in the total turn over for determination of the luxury tax - Kerala Tax on Luxuries Act, 1976 - Held that - When, as submitted by the learned counsel, utensils and furniture are supplied by outsiders even on rent, then necessarily, such component cannot be included in the turn over of the assessee. However, the assessee has not been able to show even in one instance, when su....... + More
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