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VAT and Sales Tax - Case Laws

 

2016 (2) TMI 282 - KARNATAKA HIGH COURT

Centum Electronics Limited Versus State of Karnataka

Doctrine of promissory estoppel - Continuity of exemption after migration from sales tax regime to VAT regime - tax holiday of ten years - KST to KVAT - exemption from CST - Information Technology Policy of the State Government - It is true that in the notification dated 21.8.1997 issued under the KST Act, there was a specific condition that if the Unit (exercising the option for tax exemption) collects any tax, it shall become ineligible for tax.....


2016 (2) TMI 281 - GUJARAT HIGH COURT

M/s MAHESH ELECTRONICS Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AND 1

Challenge to the recovery notice - order of attachment - sale of goods without billing came to light during raid at godowns - Held that - When the investigation is yet not completed and assessment to be made at a later point of time, it would not be appropriate on our part to make any conclusive observations with respect to the rival contentions. In view of the prima facie materials at the command of the department, it is not possible to direct l.....


2016 (2) TMI 245 - PUNJAB AND HARYANA HIGH COURT

Punjab State Power Corporation Limited Versus The State of Punjab and others

Waiver of pre-deposit - power of appellte authority under PVAT to grant interim injunction / protection - Valuation - inclusion of receipts of charges from the customers as meter rent - the receipts of charges from the customers as service line rental had been brought to tax while treating these as meter rent - Activities in respect of generation, distribution and supply of electric energy/electricity power and other allied material to the consum.....


2016 (2) TMI 244 - DELHI HIGH COURT

Ingram Micro India Pvt. Ltd. Versus Commissioner, Department of Trade & Taxes & Another

Issuance of C-Forms - AO rejected the request made by the Petitioner for issuance of C-Forms in relation to the inter-state purchases - the purchases were not entered in the purchase register to be maintained in Form DVAT-30; the purchases were not shown in the documents produced before the Special Auditor when a special audit was conducted for FYs 2010-11 and 2011-12. BR BR Held that - Petitioner is candid that it made a genuine mistake in the f.....


2016 (2) TMI 136 - MADRAS HIGH COURT

M/s. K. Rathinavel Mudaliar And R. Selvaraj Mudaliar Versus The Commercial Tax Officer

Demand of VAT on Kerosene for Public Distribution System - Unreported sale due to deceit and fraud committed by the erstwhile staff - However, the learned counsel for the petitioner though raised various grounds on legality, seeks indulgence of this Court for providing them an opportunity for producing documentary evidences along with detailed reply to the notice already issued. Since the partner Mr.Kamalakumar suddenly passed away, this Court is.....


2016 (2) TMI 135 - MADRAS HIGH COURT

ADM Agro Industries India Pvt Ltd Versus The Assistant Commissioner (CT) (FAC)

Demand of tax on the basis of Customs Data without providing documents and opportunity to the assessee - TNVAT with CST - Held that - When such being the case, without furnishing the relied documents, the respondent cannot pass an order, which is against the principles of natural justice. The rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request was made. This .....


2016 (2) TMI 96 - MADRAS HIGH COURT

M/s. S.P. Fabricators Pvt. Ltd., Rep. by its Director Versus The Appellate Deputy Commissioner (CT) Chennai and The Assistant Commissioner (CT) Koyambedu Assessment Circle, Chennai

Condonation of Delay of 29 days in filing appeal from the date of receipt of return memo - TNVAT - Held that - The 1st respondent passed the impugned orders on account of delay in representation which he cannot condone. This Court, on being satisfied with the reasons adduced in the affidavit filed by the petitioner, is inclined to accept the same. Accordingly, the delay caused in representing the appeal papers before the Appellate Authority is co.....


2016 (2) TMI 95 - KARNATAKA HIGH COURT

M/s Nandi Constructions Versus The State of Karnataka

Exclusion of cost of land from the Sales Consideration / Value of the Works Contract - The assessing authority did not accept the land cost at 45 , but instead assessed it at 40 and assessed the tax. The assessee challenged the assessment order by filing the appeals, where it claimed the land cost to be 50 of the sale consideration, instead of 45 as had been claimed in the returns. - Karnataka Value Added Tax Act, 2003 (KVAT) BR BR Held that - ac.....


2016 (2) TMI 94 - GUJARAT HIGH COURT

The State of Gujarat Versus Jwelly Tea Co.

Recovery of outstanding dues - liability of members of HUF is not joint or several - property under attachment was acquired by the member or by the HUF - GVAT - discontinuance of the business of Hindu Undivided Family - Held that - Tribunal was wholly justified in holding that the property of the individual member of the Hindu Undivided Family could not be attached under section 45 of the GVAT Act. - The impugned order passed by the Tribunal does.....


2016 (2) TMI 52 - MADRAS HIGH COURT

The Proprietrix U. Parameswari Versus The Assistant Commissioner (CT)

Validity of assessment order - writ petition - The contention of the petitioner as projected by the learned counsel appearing for them before this Court in these Writ petitions is to the effect that the Assessing Authority has not considered the scope of the clarification issued and also erroneously applied certain provisions under the Tamil Nadu Value Added Tax Act, 2007, while passing the orders of assessment. Therefore, it is contended that th.....


2016 (2) TMI 51 - MADRAS HIGH COURT

M/s. Indian Steel & Allied Products Versus The Deputy Commercial Tax Officer (Addl.) , The Appellate Assistant Commissioner (CT) II, The State of Tamilnadu And The Secretary

Petition for condonation of delay by computing the delay of 119 days in filing the appeal from the date of receipt of the order - Held that - It is seen that without considering the counter affidavit, especially, paragraph 8, wherein,the delay in filing the appeal is calculated to the tune of 134 days, the Tribunal passed the order. - the date of service of the order of the Appellate Tribunal to the State s representative as the actual date to be.....


2016 (2) TMI 6 - KARNATAKA HIGH COURT

Nandi Infrastructure Corridor Enterprise Ltd, Nandi Economic Corridor Enterprises Ltd, Nandi Engineering Ltd, M/s Sree Ramulu Reddy And Co. Versus The State Of Karnataka, The Deputy Commissioner Of Commercial Taxes (Internal Audit & Inspection)

Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - It is contented that the appellants had made its establishment based on the promises made by the Government of Karnataka to extend certain benefits to the assessee including the tax benefits which was in fact implemented and acted upon by issuing two different notifications dated 1.8.1998 under the KST regime in respect of .....


2016 (2) TMI 5 - KARNATAKA HIGH COURT

M/s Mysore Polymers And Rubber Products Ltd. Versus Assistant Commissioner of Commercial Taxes, The Commissioner of Commercial Taxes, The State of Karnataka

Entry tax - KTEG Act - Rubber Process Oil, which is used as a lubricating agent in the manufacture of rubber products - Appellant contended that the levy of entry tax at 5 on the value of Rubber Process Oil is lacking in jurisdiction and opposed to law - Held that - the classification under the Central Excise Act would have no application under the KTEG Act. - the notification issued under the Central Excise Tariff could not be the basis to concl.....


2016 (2) TMI 4 - GUJARAT HIGH COURT

NOVARTIS INDIA LIMITED Versus JOINT COMMISSIONER OF COMMERCIAL TAX (APPEALS-2) AND 3

Recovery proceedings where initially stay was granted and application for extension of stay is pending - Commercial Tax Officer (2) Unit-21, Ahmedabad, now has attached bank account of the petitioner - Held that - It is an arbitrary act on the part of respondent No.3 - a case is made out to issue notice making it returnable on 10.2.2016 and granting ad-interim relief in terms of para 7 (B) (i) till then.


2016 (1) TMI 1047 - BOMBAY HIGH COURT

The Commissioner of Sales Tax Versus M/s. Veer Radios

Nature of assessment - best judgment assessment or not - Levy of penalty - Assessment made under Sub section (3) of Section 33 of Maharashtra Sales Tax Act, 1959 - Held that - The order of assessment, looks into the books of account produced by the assessee, draws various transactions from it and ultimately works out tax at ₹ 34,575.85. The tax has been worked out on the basis of books of account of assessee after he produced the same in re.....


2016 (1) TMI 1046 - SUPREME COURT

Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala Versus M/s K.T.C. Automobiles

Levy of penalty for non-maintenance of complete and true accounts - sale of motor vehicles from another state - According to the Intelligence Officer, the sales were concluded at Kozhikode and hence the vehicles should have been registered within the State of Kerala. Therefore, by showing the sales at Mahe the respondent had failed to maintain true and complete accounts as an assessee under the KGST Act and had evaded payment of tax to the tune o.....


2016 (1) TMI 1045 - PUNJAB AND HARYANA HIGH COURT

M/s Santosh Pargal and Co. Versus The State of Haryana

Demand of VAT on the material consumed in the job work - deemed sale - use of chemicals, fat liquors, dyes, syntans, sodium bicarbonate etc. for cleaning, washing and drying the leather. - Haryana Value Added Tax Act, 2003 (HVAT) - Held that - In the present case, no additional excise duty was leviable. The issue was how much chemical was transferred in processing of hides and skins as no chemical gets attached to the leather. The appeals of text.....


2016 (1) TMI 998 - ANDHRA PRADESH HIGH COURT

M/s. A.B. Mauri India Pvt. Ltd, Hyderabad Versus The Deputy Commercial Tax Officer, Ranigunz Circle, Hyderabad & Anr.

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - The petitioner claims that, since purchase of chillies by the Secunderabad branch constitutes purchase in the course of export out of the territory of India, the States of Andhra Pradesh and Telangana lack jurisdiction to levy purchase tax in view of the constitutional prohibition in Article 286(1)(b) of the Cons.....


2016 (1) TMI 997 - MADRAS HIGH COURT

Tvl. Arunachala Impex Private Ltd. rep. by its Managing Director S. Kalaivani Versus The Assistant Commissioner (CT) Harbour Assessment Circle Chennai

Recovery proceedings under TNVAT - Revenue neither accepting nor rejecting the reply filed by the petitioner, passed a distraint order for recovery, without passing any order of assessment for the year in question. - Held that - Admittedly, the provisional assessment order has been passed by the respondent, but the same has not been served on the petitioner. In such circumstances, the action of the respondent by issuing distraint order for recove.....


2016 (1) TMI 996 - GUJARAT HIGH COURT

STATE OF GUJARAT Versus APEX CERAMICS

Purchase of light diesel oil by the assessee which was used in manufacture of taxable goods. The Department holds belief that such fuel is neither raw material nor consumable goods in manufacturing such items. - Held that - Mere pendency of the dispute by the Department before the Supreme Court would not permit us to hold back these proceedings. We are therefore not inclined to entertain this petition in which challenge to a judgment of the Tribu.....


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