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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 22821 Records

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  • 2018 (10) TMI 1150

    Validity of assessment order - credit of tax paid - petitioner did not produce books of accounts when asked for - Held that - It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had may have not been utilised for the petitioner laboured under an impression that Ext.P2 appellate order is conclusive and the assessment authority s demand for production of records travels beyond ....... + More

  • 2018 (10) TMI 1149

    Principles of natural justice - Validity of assessment order - case of petitioner is that without considering this report, the same authority has now passed the present impugned order, raising demands - Held that - Admittedly, there is no whisper as to the objections of the petitioner, production of records, its perusal, earlier deviation report or anything. It is just like a one line order, objections received; perused; and not satisfied - Thoug....... + More

  • 2018 (10) TMI 1148

    Levy of Sales Tax - Central Sale or not - sandalwood purchase made by the petitioners, in the course of inter state trade within the meaning of Section 3 of the Central Sales Tax Act - production of Form-C - Held that - The Division Bench in the case of KARNATAKA SOAPS AND DETERGENTS LTD. VERSUS DISTRICT FOREST OFFICER, SATHYAMANGALAM AND OTHERS 2012 (11) TMI 1054 - MADRAS HIGH COURT , on remand, considered the matter afresh and held that, the sa....... + More

  • 2018 (10) TMI 1056

    Revocation of the reversion order issued in proceedings dated 18.12.2014 - promotion to the post of Deputy Commercial Tax Officer by fraudulent means - first respondent initiated disciplinary proceedings on the allegation that the writ petitioner has submitted a bogus Junior Grade Accountancy Certificate and placed the writ petitioner under suspension. - Held that - In view of the fact that the writ petitioner was under continuous suspension for ....... + More

  • 2018 (10) TMI 1004

    Validity of assessment order - Jurisdiction - Classification of product - Godrej Nupur Mehendi - GVAT Act - classified under the residuary entry 87 of Schedule II to the Gujarat Value Added Tax Act, 2003 or would be covered under Entry 34 of of ScheduleI to the VAT Act? - Held that - The Assessing Officer; distinguished it by recording that the petitioners product is used more as a hairdye or as a hairtonic, and whereas, consideration before the ....... + More

  • 2018 (10) TMI 1003

    Benefit of tax remission - sales tax benefit to new industry, setting up its manufacturing unit in Kutch district - Notification dated 09.11.2001 - exemption scheme or the tax deferment scheme - switch over to the sales tax remission scheme - rejection of request for Change of option. - Held that - The said Scheme envisaged sales tax incentives. The eligible unit could either opt for tax exemption in which case, on the raw material and the inputs....... + More

  • 2018 (10) TMI 1002

    Validity of assessment orders - TNVAT Act - principles of natural justice - factum of conduct of the personal hearing is disputed by the petitioner - Held that - From the dates of proceedings, it would be seen that notice issued on 20.03.2018 culminated in an order on 28.03.2018. When the objection was filed 20.03.2018, it is highly improbable for the respondent to fix the date for personal hearing and passing orders within weeks time. Therefore,....... + More

  • 2018 (10) TMI 943

    Revision of assessment - denial of Input Tax Credit - case of petitioner is that that the prerevision notices are bereft of requisite particulars, in the absence of which, proper objection could not be submitted - Principles of Natural Justice. - Held that - On a perusal of the show cause notices, it is seen that they were bereft of particulars regarding the name and/or trade identification number (TIN) number of the dealer at the other hand. It ....... + More

  • 2018 (10) TMI 887

    Input tax credit - set off against tax liability on all intra-state and inter-state sales - TNVAT Act - amendment in the law relating to the levy of tax on the sale or purchase of goods in the State of Tamil Nadu. - Whether Section 19(5)(c) of TNVAT Act, 2006 and Rule 10(9)(a) of TNVAT Rules, 2007 are ultra vires the provision of CST Act, 1956? - Whether the impugned provisions are violation of Articles 14, 19(1)(9) and 301 of the Constitution of....... + More

  • 2018 (10) TMI 886

    Higher Rate of tax / CST - inter-State sales against deferred payment - seeking permission to produce C-Forms after a gap of more than 10 year - Held that - The assessment years are 2005-06 and 2006-07 and after more than a decade, the assessee cannot be permitted to produce C Forms which relates to long prior assessment years - The effect of Section 8 of CST Act is succinctly that the provision is mandatory and has to be strictly complied with. ....... + More

  • 2018 (10) TMI 885

    Maintainability of petition - remedy of appeal - Input tax credit - Principles of Natural Justice - It is submitted that the Respondent No.3 has not properly appreciated the Petitioner s contention that mere absence of proof of despatch to evidence the receipt of the so called purchased goods, cannot lead to the denial of inputs tax credit - Held that - The impugned order, on appreciation of the evidence before him, with regard to the actual rece....... + More

  • 2018 (10) TMI 884

    Rate of tax - sale of imported copiers - C forms could not be produced - Assessing Officer has completed the assessment and passed the impugned order without any reply from the petitioner with supportive documents - principles of natural justice - Held that - Non filing of such reply with supportive documents is explained by the petitioner. It is also seen from the petitioner s request made on 23.07.2018 that they sought for furnishing copy of re....... + More

  • 2018 (10) TMI 883

    Classification of goods - Lizol / Harpic - whether covered under Schedule-II, Part-A, Entry No. 20 of VAT Act taxable at the rate 4% - 5% or is classified as unclassified item, therefore, has imposed the tax at the rate of 12.5%? - Held that - Harpic and Lizol are covered under Schedule-II, Part A, Entry No.20 of UP VAT Act as such the same are classified items. - Rajasthan High Court in the case of Reckitt Binckiser (India) Ltd. v. Assistant Com....... + More

  • 2018 (10) TMI 882

    Validity of assessment order - TNVAT Act - it is alleged that the 2nd respondent, without furnishing the relevant documents and without providing an opportunity of personal hearing, has passed the impugned orders - principles of Natural justice - Held that - Though the petitioner has sought for a copy of the web report, the 2nd respondent, without furnishing the same and without providing an opportunity of personal hearing, has passed the impugne....... + More

  • 2018 (10) TMI 881

    Liability of VAT - tax on Pan Masala, Gutkha etc - UPVAT Act - Revisionist is a registered dealer engaged in the sale and purchase of Pan Masala, Gutkha etc - Submission is that since assessee is neither manufacturer nor importer, therefore, the liability to pay tax cannot be imposed upon it - assessment year 2013-2014 - Held that - It is admitted that liability to pay tax would not be dependent upon the date of registration of assessee so far as....... + More

  • 2018 (10) TMI 880

    Exemption form levy of sales tax - consignment sale of edible oil - form-F present - assessment provisional in nature and subject to final adjudication - Held that - The defence of the assessee that goods had actually been transferred from Mathura to other States, is yet to be adjudicated finally by the Tribunal. This appears to have been done in view of the fact that only provisional assessement proceedings were undertaken subject to a final ass....... + More

  • 2018 (10) TMI 879

    The counter affidavit should enclose data regarding (i) refund applications filed and claimed (ii) refund applications pending with amount claimed (iii) refunds which have been issued and (iv) refunds paid by the Central Government and the State Gove....... + More

  • 2018 (10) TMI 814

    Input tax credit - time limit for claiming credit - legality and validity of provision of Section 19(11) of Tamil Nadu Value Added Tax Act, 2006 - appellant contend that substantive and vested right of a registered dealer to claim Input Tax Credit cannot be curtailed and fettered by an unreasonable restriction imposed under Section 19(11) of the Tamil Nadu VAT Act, 2006 requiring claim to be made within 90 days from the date of purchase or before....... + More

  • 2018 (10) TMI 813

    Validity of assessment order - assessment years 2011-2012 to 2014-2015 - it is alleged that Assessing Officer erred in merely accepting the report filed by the Enforcement Officials, without independently applying his mind to the objections raised by the petitioner in pursuant to the notices of proposal - opportunity of hearing not provided while imposing penalty - principles of Natural Justice. - Held that - There is no dispute to the fact that ....... + More

  • 2018 (10) TMI 812

    Levy of tax on sales - conveyor belts purchased from TNEB as second sales - Revision of assessment - TNGST Act - Held that - The sales of old conveyor belts out of the purchases made from TNEB is exempted from tax as second sales upto 30.06.2002, how....... + More

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