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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 21630 Records

  • 2017 (8) TMI 807 - GUJARAT HIGH COURT

    Aqua Infra Projects Versus State of Gujarat & 1

    Inter-state or intra-state sale - penalty - the revisional authority passed an order dated 23.04.2015, in which, she set aside the appellate order only on the ground that the communication dated 26.11.2010 was not an appealable order. If at all the petitioner was aggrieved by the action of the departmental authorities, he should have preferred appeal against the order dated 04.12.2010 - Held that - We may recall, in the notice for revision, the r....... + More

  • 2017 (8) TMI 806 - SUPREME COURT OF INDIA

    M/s Gennex Laboratories Ltd. Versus The Commercial Tax Officer, Hyderabad & ANR.

    Natural justice - statutory remedy of appeal before the Appellate Tribunal - failure to furnish C forms and F Forms - Levy of VAT on DEPB - petitioner has not filed any other documents evidencing actual export of goods and also failed to file orders placed by foreign buyers on the exports - HC dismissed the writ petition (2014 (9) TMI 1116 - ANDHRA PRADESH HIGH COURT) - Held that - it will be just and equitable to grant that opportunity to the ap....... + More

  • 2017 (8) TMI 805 - MADRAS HIGH COURT

    M/s. Shenbagam Thread Mills Versus The Commercial Tax Officer

    Revision of assessment - levy of tax - dyed polyester yarn - Held that - the Hon ble Division Bench of this Court, in the case Popular Thread Factory Vs. Commercial Tax Officer, Chennai, 2001 (9) TMI 1081 - MADRAS HIGH COURT has allowed the case in favor of the dealer, holding that Tribunal was wholly in error in holding that sewing thread is not cotton yarn and that the assessee can be subjected to tax by treating such sewing thread as not being....... + More

  • 2017 (8) TMI 803 - JHARKHAND HIGH COURT

    Tata Motors Ltd. Versus State of Jharkhand

    Concessional rate of tax - Section 8(1) of the Central Sales Tax Act, 1956, as well as under Section 13(1)(b) of the Bihar Finance Act - goods sold to registered dealer under Section 8(1) and 8(3) of the Central Sales Tax Act, 1956 - it appears that the petitioner is relying upon a notification issued by the erstwhile State of Bihar under Section 6(3)(c) of the Bihar Sales Tax Ordinance, 1976 dated 22nd December, 1976, whereby the Government of B....... + More

  • 2017 (8) TMI 762 - DELHI HIGH COURT

    H.G. International Versus The Commissioner Of Trade And Taxes, Delhi

    Jurisdiction - input tax credit - whether the VATO (Audit) can pass an assessment order in terms of the Delhi Value Added Tax Act, 2004? - Held that - Chapter X of the DVAT Act deals with the audit, investigation and enforcement. Under Section 58 (1) of the DVAT Act, the Commissioner may serve on any person a notice informing that an audit shall be performed and an assessment already abated with the reopening. In terms of Section 58 (3), the pers....... + More

  • 2017 (8) TMI 761 - KERALA HIGH COURT

    Ahammed Sherief, Proprietor, M/s Puthanpurayil Crushers Versus The Commercial Tax Officer, Aluva And The Intelligence Officersquad No. III, Ernakulam

    Rejection of Compounding application - the petitioner has not remitted tax along with the compounding application - for invoking the benefit under second proviso to Section 16(2), whether the petitioner will have to pay tax or not? - Held that - proviso to Section 16(2) is a measure to entertain a belated application under Section 8. It is in that context, to enable a dealer to avail the benefit of Section 16(2), a condition was imposed that the ....... + More

  • 2017 (8) TMI 760 - MADRAS HIGH COURT

    M/s. Ganges International Pvt. Ltd. Versus The Deputy Commercial Tax Officer, The Assistant Commissioner (CT)

    Determination of intra-sale or inter-state sale - Compounding - case of respondent is that the subject matter transaction is a sale, taken place within the State of Tamil Nadu attracting the tax under the Value Added Tax at the rate of 5 and not the Inter State Sale as claimed by the petitioner - Held that - It is not the case of the first respondent that the necessary documents are not available in the vehicle which transported the goods. On the....... + More

  • 2017 (8) TMI 678 - SUPREME COURT OF INDIA

    State of Jammu And Kashmir And Another Versus M/s. Trikuta Roller Flour Mills Pvt. Ltd. And Another, Sansar Oil Mills And Another, R.C. Flour Mills And Another, Sudershan Steel (P) Ltd., Jammu Steel Industries And Another, Bari Brahma Industrial Association And Others And K.B. Roller Flour Mills

    Principle of Promissory Estoppel - grant of refund on CST paid - Validity of Notification dated 01.10.1993 - it was the case of respondent that having held forth a promise for grant of exemption from CST on raw materials purchased from outside the State for five years from the date of production, the appellant could not have withdrawn or modified the benefit before that time period - Held that - The grant of refund on CST paid, to boost entrepren....... + More

  • 2017 (8) TMI 677 - ALLAHABAD HIGH COURT

    M/s NTL Logistics (India) Pvt. Ltd. Versus Commercial Tax Tribunal & 3 Others

    Detention of goods - non-production of Transit Declaration Form (TDF) - presumption that goods were intended to be sold within the State only - Held that - Pursuant to Section 52 read with Rule 55(5) of the Rules, Commissioner prescribed TDF to be downloaded from the website vide circular dated 3 September 2013 for the purpose of carrying goods through the State of Uttar Pradesh. It provides that at the time of entry of the goods in the State, TD....... + More

  • 2017 (8) TMI 676 - ALLAHABAD HIGH COURT

    M/s Bhatia Aluminium Versus Commissioner of Commercial Tax, U.P., Lucknow

    Levy of tax - works contract - Section 3-F(2)(b) of the Act - Whether the goods brought from outside the State of U.P. and used in the execution of works contract can be subjected to tax despite the fact that the turnover pertaining to the works contract is exempted from payment of tax in view of Section 3-F(2)(b) of the Act read with Section 3 of the Central Sales Tax Act, 1956? - Held that - Section 3-F(2)(b) clearly exempts from the applicabil....... + More

  • 2017 (8) TMI 675 - MADRAS HIGH COURT

    Sivam Theatre Versus The Assistant Commissioner (CT) (FAC) , The Tahsildar

    Entertainment tax - Section 14 (1) (d) of the Tamil Nadu Cinemas (Regulation Act 1955) - exemption from Entertainment Tax - Held that - Collection of un-issued tickets by the Tahsildar, the Investigating Officer and the report submitted are acts done in exercise of official acts and no malafide has been attributed to the Inspecting Officer. - Though the writ petitioner has denied collection of excess amount and also contended that the statements ....... + More

  • 2017 (8) TMI 627 - DELHI HIGH COURT

    Bathla Teletech Pvt. Ltd. Versus Commissioner of Trade & Taxes

    Jurisdiction - assessment - whether notices of default assessment of the tax and interest under Section 32 of the Act dated 15th May, 2017 have been issued by the concerned VATO exercising jurisdiction on the Petitioner? - Held that - Under Section 66, the powers of the Commissioner have been delegated to the Special Commissioner, VATO and to such other person, as the Government thinks necessary. Thus, the notice under Section 32 of the Act can o....... + More

  • 2017 (8) TMI 626 - MADRAS HIGH COURT

    Jimmy Ferddon Pochkhanawalla Versus The Commercial Tax Officer, The Deputy Commissioner [Commercial Tax] , The Tahsildar, Official Due Recovery, The District Collector of Mumbai

    Recovery of Sales Tax Arrears - whether arrears of sales tax can be demanded from a person who has resigned from the post of Director long before such recovery proceedings were initiated? - section 19-B - Held that - section 19-B will apply only if a company had been wound up and to the directors who hold the said status at the time of winding up of the company - said section cannot be invoked here. - As regards section 18 of the Central Sales Ta....... + More

  • 2017 (8) TMI 625 - MADRAS HIGH COURT

    M/s. All India Marathon Sports Versus The Assistant Commercial Tax Officer

    Time Limitation - Interpretation of Statute - Sub-sections (3) and (4) of Section 77 and Section 30(2) of the PVAT Act - The petitioner s case is that for the assessment year 2008-2009, if at all, the Assessing Officer seeks to re-open the assessment, it should have been done before 31.03.2014 and likewise, for the assessment year 2009-2010, it will be 31.03.2015 and for the assessment year 2010-11, it will be 31.03.2016. The impugned notices iss....... + More

  • 2017 (8) TMI 578 - SUPREME COURT

    Commissioner of Value Added Tax & Another Versus M/s I Smart Mobile Technology Pvt. Ltd.

    Order of assessment - Refund claim - reopening of assessment while processing refund claim - Section 9(2)(g) of the DVAT Act - the decision in the case of I Smart Mobile Technology Private Limited Versus Commissioner Of Vat & Anr. 2017 (5) TMI 656 - DELHI HIGH COURT contested, where it was held that with reference to Section 9(2)(g) of the DVAT Act, it requires to be noticed that it envisages a situation where a selling dealer fails to deposi....... + More

  • 2017 (8) TMI 577 - SUPREME COURT

    Commissioner Commercial Tax Versus Valley Hotel & Resorts, Dehradun

    Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 - the decision in the case of Valley Hotel & Resorts, (Through its partner Shri Arun Goyal) Versus The Commissioner, Commercial Tax, Dehradun 2014 (5) TMI 97 - UTTARAKHAND HIGH COURT contested, where it was held that where element of service has been so declared and brought under Service Tax vide Government of India notification dated 06.06.2012 (i.e. ....... + More

  • 2017 (8) TMI 576 - GUJARAT HIGH COURT

    Irfanbhai Isufbhai Kaachwala Versus State of Gujarat

    Anticipatory Bail under Section 438 of the Code of Criminal Procedure, 1973 - offences punishable under Sections 406, 420, 467, 468, 471 of the Indian Penal Code and under sections 85(1)(c), 85(1)(d), 85(1)(f) and 85(1)(g) of the Gujarat Value Added Tax Act, 2003 - Held that - Considering the statement of the applicant that the applicant would me making payment of value added tax as may be due against him in accordance with the relevant provision....... + More

  • 2017 (8) TMI 506 - SUPREME COURT

    K. Naveen Kumar Versus Commercial Tax Officer & Another

    Indulgence of this Court for one more chance to the appellant for purging the contempt - Held that - the appellant to present himself before the High Court with a DD drawn in the name of Commercial Tax Officer concerned of an amount of ₹ 42,08,818/- and two DDs for a total sum of ₹ 2,00,000/- and also present himself before the High Court with a written apology and also make an apology in the open court on Thursday, the 17th August, 2....... + More


    M/s N.V. Distilleries Ltd. Versus The State of Haryana and others

    Penalty - Section 61 (1) (aaa) and C (i) of the Act of 1914 - principles of Natural Justice - request of the representative of the petitioners for an adjournment was rejected - Smuggling - Held that - Section 61 (1) (aaa) and C (i) of the Act of 1914 stipulates that import, export, transport or possession of liquor in contravention of the Act, rules or licence would invite penalty of not less than ₹ 50 and not more than ₹ 500 per bott....... + More

  • 2017 (8) TMI 458 - GUJARAT HIGH COURT

    Dhruv Jewels Through Proprietor Shivkumar Bapulal Totla Versus State of Gujarat & 2

    Sealing of premises - Held that - by Amending Act 6 of 2006, section 67 was substituted from the original, in which, these powers are completely missing. Thus the legislature while reenacting section 67 consciously omitted the powers of the Commissioner for sealing such premises - There is nothing in this order suggesting that the seal was put temporarily so that the search can be resumed after the brief break. Even otherwise, according to the re....... + More


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