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VAT and Sales Tax - Case Laws
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- 2019 (12) TMI 469
Constitutional validity of Amendment to KVAT post GST - Time limitation for reopening of assessment - Legality of the notices and assessment orders issued to the petitioners in connection with the assessment under the Kerala Value Added Tax Act - the notices and assessment are challenged on the ground that the authorities concerned did not have the jurisdiction to issue them since the amendments introduced to Section 25 (1) of the KVAT Act, through the Kerala Finance Acts of 2017 and 2018, notified through gazette notifications dated 19.06.2017 and 31.03.2018 respectively, did not contemplate a retrospective operation of the amended provisions. Whether under the provisions of Section 25 (1) of the KVAT Act, as amended by the Kerala Finance Act, 2017, and before the repeal of the KVAT Act on 22.06.2017, the six year period of limitation fo....... + More
- 2019 (12) TMI 468
Review of order - Leave sought by the Petitioner to withdraw writ petition with liberty to file appeal against the order passed by the Maharashtra Sales Tax Tribunal - power of Court to condone delay - HELD THAT:- The Respondents seek to rely upon the decision of the Supreme Court in the case of Superintending Engineer, Dehar Power House v. Excise and Taxation Officer, Sunder Nagar [2019 (11) TMI 6 - SUPREME COURT] to contend that there is a power in the Court to condone delay under section 5 of the Limitation Act even in an appeal filed under section 27 of the MVAT Act. Thus, it is a contested issue which could be considered at the hearing of the petition. The order id recalled - review petition allowed.
- 2019 (12) TMI 467
Amendment in registration certificate - proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a fresh registration certificate or amendment is permissible as per section 75 of the VAT Act? - HELD THAT:- Section 75 of the VAT Act casts a duty upon the dealer to inform his Assessing Authority about the change in the ownership of his business where the provisions of sections 17 & 18 apply - Rule 33 authorizes a dealer to inform about the change in the business in requisite Form - XII within a period of 30 days; whereas, sections 17 & 14(a) of the VAT Act clearly provide that where there is a change in the constitution of a firm without dissolution thereof, then it is not necessary for the dealer to apply for a fresh certificate of registration. In the case in hand, ....... + More
- 2019 (12) TMI 466
Imposition of penalty u/s 9(2A) of CST Act, 1956 - difference of tax was arrived at from the turnover which were available in the books of accounts - no concealment of turnover as such - HELD THAT:- No question of law raises in the present tax case revision. The learned Tribunal has recorded the finding of the fact that the turnover in question is very much reflected in the books of accounts and there is no justification for imposition of penalty for concealment of turnover - The said facts as found do not give rise to any question of law. The tax case revision, filed by State, has no merit - Revision dismissed.
- 2019 (12) TMI 465
Principles of natural justice - validity of assessment assessment - any time to file objections to the proposed notice, or providing opportunity of hearing, not granted - also non-consideration of request for reopen of assessment filed by the petitioner - AP VAT Act - CST Act - HELD THAT:- It is a fit case where the relief sought for by the petitioner can be granted to the extent of directing the authority to reopen assessment filed by the petitioner through letter, dated 2.5.2017 and deal with the acceptance of the documents, more particularly, ‘C’ form and ‘H’ form declarations and then pass orders in accordance with law, within a period of three months from the date of receipt of a copy of this order. Petition allowed.
- 2019 (12) TMI 427
Levy of purchase tax - timber in log - timber in chiran - rate of tax - whether taxable at 16 % during period 01.02.2000 to 31.03.2000? - revisionist submitted that neither tax can be levied twice i.e. one as purchase tax and the other on its sale nor the rate of tax can be enhanced to 16% instead of 15 % - scope of Section 2(e1) of UP Trade Tax Act - HELD THAT:- No new commercial commodity come into existence which could be said to be a different commodity. Wooden log (timber) will remain wooden log (timber) in its original character even after cutting the same into sizes. Section 2 (e-1) of the UP Trade Tax Act shows that the process of cutting is not being included within the definition of manufacturing. Thus the process of cutting the wood from different sizes and converting the wood log into plank, no new commercial commodity comes i....... + More
- 2019 (12) TMI 426
Exemption under N/N. G.O.Ms.No.53/99/F2 dated 10.08.1999 - time limit for period of exemption - case of Revenue is that the Assessee was entitled to exemption under the Notification only for a period of five years from the commencement of its production with effect from 25.05.1996 and it could not get the extended period of exemption from 06.11.1997 when it commenced production of another type of product viz., 'Toilet Soaps', whereas the commencement of production of 'Detergent Cakes' by the Assessee was started on 25.05.1996 itself. HELD THAT:- Notification of exemption grants exemption to all industries in respect of goods manufactured by them for a period of 5 years if the location of the industry is in Pondicherry and Yanam regions - There is no dispute that the industry of the petitioner was set up within the Union Te....... + More
- 2019 (12) TMI 425
Levy of penalty u/s 12(5)(iii) of the T.N.G.S.T. Act - sale of REP licences by the assessee during the assessment period - Assessment Year 1992-93 - HELD THAT:- The imposition of penalty or deletion thereof is essentially a question of discretion and therefore the final fact finding body i.e., the Tribunal constituted under the provisions of the TNGST Act, and unless the findings for setting aside or imposition of penalty are found to be perverse, no question of law arises for consideration for this Court in its revisional jurisdiction. Unless the ingredients for invoking the penal provisions are satisfied and there are clear findings by the assessing authority about mens rea or lack of bonafides on the part of the assessee in applying such provisions, the discretion employed by the Tribunal to delete the penalty cannot be held to be perv....... + More
- 2019 (12) TMI 423
Levy of sales tax / vat - inter-state or intra-state sale? - sales of Heavy Earth Moving Equipments by the Respondent- Assessee - TNGST Act - HELD THAT:- There is no merit in the present Writ Petition filed by the Revenue and the concurrent findings of the Appellate Authorities below are based on relevant materials and in the absence of any contra evidence available on record, no contrary view can be taken. In view of the same, the Writ Petition is liable to be dismissed and accordingly, it is dismissed.
- 2019 (12) TMI 388
Classification of goods - Parachute Oil - Medikar - Revived Instant Starch - Entry 43 of Schedule II Part A of the U.P. VAT Act, 2008 - HELD THAT:- The issue decided in the case of MAURI YEAST INDIA PVT. LTD. VERSUS STATE OF UP. [2008 (4) TMI 101 - SUPREME COURT], where it was held that The word Starch as used in Entry 118 of Schedule II Part A of the U.P. VAT Act, 2008 has neither been referred to as edible or inedible and therefore Revive Starch must be held to be falling within the meaning of word Starch as used in Entry 118. If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so and therefore when the Legislature itself is silent a meaning or interpretation to a word used in the statute must not be given which the Legislature itself did not ....... + More
- 2019 (12) TMI 329
Imposition of penalty - Section 54(1)(14) of the U.P. Value Added Tax Act - validity of passing a fresh order after quashing the order of penalty, being without any basis and without any material on record - validity of remanding the matter back to the Assessing Authority to give fresh innings in terms of passing a fresh order when the order appealed against was unsustainable in the eyes of law - Principles of natural justice. HELD THAT:- From the perusal of the record, it reveals that the first appellate authority has accepted the contention of the revisionist that the penalty order is a cryptic one, as neither any provision was referred nor any reason was assigned for levy of penalty - The record further reveals that the first appellate authority has recorded a finding of fact in favour of the revisionist that in the penalty order, no v....... + More
- 2019 (12) TMI 225
Territorial Jurisdiction - Levy of sales tax - Karnataka Sales Tax Act - company filed a writ petition on the ground that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka. Whether the State of Karnataka has jurisdiction to levy sales-tax under section 5C of the KST Act in respect of the Charter Party Agreement dated 8.1.1998? Whether the agreement dated 8.1.1998 constitutes “transfer of the right to use"? Whether the State of Karnataka has the competence to levy sales tax on the agreement, which is effective within the territorial waters? HELD THAT:- A reading of the definition of sale makes it crystal clear that every transfer of property in goods by one person to another in the course of trade or business, includes the transfer of right to use any goods for....... + More
- 2019 (12) TMI 224
Rate of tax - sale of coal without Form-C - Whether tribunal was justified in law to impose tax @ 10 % on sale of coal against the provisions of section 8 (2) of CST Act? - HELD THAT:- Bare perusal of Sections clearly shows that the declared goods sold without Form -C can be subjected to tax twice as the rate of tax applicable in the appropriate State. Section 14 (ia) of the Act also declared coal as a special importance goods i.e. coal is a declared goods - By Notification- TIF-2-2372/XI-9 (251)/97-UP Act 15/48-order 98, dated 23.11.1998 the State of Uttar Pradesh has prescribed the rate of tax on the sale of coal @ 4 %. The aforesaid notification has been amended from time to time but the rate of tax on the sale of coal has remained unchanged. The records reveals that the dispute in relation to sale of coal has admittedly been made with....... + More
- 2019 (12) TMI 223
Permission for withdrawal of appeal - Substantial questions of law raised in the appeal - HELD THAT:- Appeal dismissed as withdrawn.
- 2019 (12) TMI 222
Liability to deduct interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - Direction issued by the Single Member Bench of the HC - section 50 of Karnataka VAT Act - HELD THAT:- There was no specific concession by the learned Additional Government Advocate that it was the fourth respondent in the writ petition who was liable to pay interest in terms of Section 50 of Karnataka Value Added Tax Act. In second paragraph, a direction was issued to the fourth respondent in the writ petition to refund the amount. Further direction was issued to the fourth respondent to refund the amount and to pay simple interest at the rate of 6% p.a., from out of his salary. No reasons have been assigned by the learned single Judge as to why fourth respondent in the writ petition was personally liable to pay intere....... + More
- 2019 (12) TMI 174
Imposition of penalty u/s 48 (5) of UP Value Added Tax Act - Whether the learned Commercial Tax Tribunal was justified in upholding the seizure of the goods i.e. yarn by the Assistant Commissioner Commercial Taxes, Mobile Squad IV Unit, Lucknow? - HELD THAT:- The stand taken by the revisionist that in pursuance of the order dated 14.8.2009, the goods were neither ready nor could be delivered on 14.8.2009 by UP State Spinning Co.Ltd., Barabanki due to unavoidable circumstances. As and when the goods were ready, same was dispatched. The said contention of the assessee is not based on any material or documentary evidence on record. The revisionist has neither filed any document nor any material to support his contention. On the contrary, along with the revision, a letter dated 15.4.2011 has been annexed but the said letter or any affidavit w....... + More
- 2019 (12) TMI 173
Validity of reassessment order - disallowance of input tax credit - Section 39[1] of Karnataka VAT Act - contention of the petitioner is that input tax credit claimed by the petitioner has been denied by the respondent-Authority mainly on the ground that the selling dealer - HELD THAT:- The selling dealer M/s. Total Scaffolding Technologies was registered on 29.06.2013 and de-registered on 10.08.2015 i.e., during the tax periods in question, the said selling dealer was a registered dealer. It is well-settled that as long as the dealer is registered under the provisions of the Act, the transactions made by the purchasing dealer cannot be suspected. It is on the registration of the selling dealer, transaction has been effected and in such circumstances, the prescribed authority rejecting the claim of the input tax credit mainly on the groun....... + More
- 2019 (12) TMI 172
Levy of Sales Tax - agriculturist, producer of raw rubber could be treated as dealers or not - effect of Amendment brought to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 - inter-state sale of the raw rubber latex / rubber sheets - assessment under CST Act. Whether the activities done by the respondent would fall within the definition of sale in terms of the provisions of the General Sales Tax Act? - HELD THAT:- This issue was considered by this Court in the case of Kanyakumari District Planter's Association Vs. Deputy Commercial Tax Officer, Nagercoil-Rural and others [2001 (7) TMI 1273 - MADRAS HIGH COURT] in the said decision it was held that the respondent carrying of business in selling his produce something more is necessary to be established than pointing out that he systematically raises the produce in his lands,....... + More
- 2019 (12) TMI 105
Reopening of assessment - Validity of pre-assessment Notice issued in terms of the Central Sales Tax Act, 1956 - exemption in respect of pre-export sales and branch transfers - HELD THAT:- The issue being raised by the officer is contrary to the Judgment of the Supreme Court in the case of ASHOK LEYLAND LTD. VERSUS STATE OF TAMIL NADU AND ANOTHER (AND OTHER APPEALS AND A WRIT PETITION) [2004 (1) TMI 365 - SUPREME COURT] where it was held that an order passed under Sub-Section (2) of Section 6A cannot be subject matter of reopening of a proceeding under Section 16 of the State Act. Petition allowed.
- 2019 (12) TMI 104
Grant of stay during for a limited period only during the pendency of the appeals - petitioner seeks for a direction to the first respondent to grant stay till the disposal of the appeals - HELD THAT:- There is no dispute to the fact that the first respondent/Appellate Authority has granted interim stay subject to the conditions as stated - It is an admitted fact that the petitioner has complied with the conditions imposed. Now, the period of stay granted by the Appellate Authority got expired and however, the appeals are still pending before the first respondent. In view of the fact that the petitioner has extended the bank guarantees upto 06.05.2021, this Court is of the view that the interest of the parties will be protected, if the second respondent is directed to accept the extended bank guarantees and consequently, the first respond....... + More
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