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2015 (7) TMI 230 - ANDHRA PRADESH HIGH COURT

Omega Shelters (P) Limited. Versus The Asst. Commissioner (CT) (LTU) O/o The Dy. Commissioner (CT) , Secunderabad

Denial of the benefit of composition under Section 4(7)(d) of the A.P. VAT Act - completed apartment - consideration & independent works contract - post-sale completion of works contract - semi-finished apartment - work contract executed prior to.....


2015 (7) TMI 229 - ALLAHABAD HIGH COURT

M/s. Otis Elevators Company (India) Ltd. Versus The Commissioner of Commercial Taxes, U.P., Lucknow

Classification of contract - Whether the works contract entered into between the revisionist Company and a customer is a sale contract or a works contract - Held that - If the appellant, having a strong prima-facie case, is directed to deposit an amo.....


2015 (7) TMI 186 - ANDHRA PRADESH HIGH COURT

M/s. Siemens Limited Versus The Commercial Tax Officer

Demand of interest on the settled amount - Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 - Held that - The Certificate of Settlement issued under Section 12 of the Act is final and conclusive and once such certificate is issued in Form-.....


2015 (7) TMI 185 - MADRAS HIGH COURT

M/s. ARSS ANPR (JV) Versus The Commercial Tax Officer, Nandanam Assessment Circle, Chennai

Application for withdrawal of appeal - Held that - petitioner seeks permission of this Court to withdraw the writ petitions and she has also made an endorsement to that effect. Accordingly, the writ petitions are dismissed as withdrawn.


2015 (6) TMI 738 - UTTARAKHAND HIGH COURT

Commissioner, Commercial Tax, Uttarakhand, Dehradun Versus M/s. Ballarpur Industries Ltd.

Violation of Section 4-B(5) - Whether the learned Tribunal was legally justified in holding, as per facts and circumstances of the case, that there is no violation of Section 4-B(5) of Trade Tax Act - Held that - A perusal of Section 4-B(2) of the Ac.....


2015 (6) TMI 664 - GUJARAT HIGH COURT

STATE OF GUJARAT Versus ESDEE PAINTS LTD.

Levy of turnover tax - Section 10A - turnover tax was leviable only on turnover of sales and purchase above ₹ 50 lakhas. - total turnover including branch transfer outside Gujarat was ₹ 2,38,70,378. The assessing authority has allowed bra.....


2015 (6) TMI 629 - PUNJAB & HARYANA HIGH COURT

Chhattar Singh and others Versus The State of Haryana and others

Clandestine removal of goods - Duty demand - Held that - No material is available on record to show that any enquiry was made through the vehicle owners or any material was confronted to the assessee-dealer. Further, in the absence of the same, we fi.....


2015 (6) TMI 624 - GUJARAT HIGH COURT

SHREE BHAIRAV METAL CORPORATION Versus STATE OF GUJARAT

Denial of input tax credit - Purchases made from the petitioner whose registration certificate has been cancelled ab initio on the ground that the seller had involved into the billing activities only and all the transactions are held to be bogus - He.....


2015 (6) TMI 623 - GAUHATI HIGH COURT

Assam Trading Company Versus State of Assam And Others

Validity of reassessment proceedings - escape assessment - submission of false return - Held that - quantity of goods shown in form 65A was found to be higher than the one shown in the return, which was assessed in the year 2007 - Subsequent material.....


2015 (6) TMI 583 - TRIPURA HIGH COURT

Asian Oilfield Services Versus The State of Tripura And Others

Nature of Contract - transfer of property for providing services is involved in the contract or not - whether the services being rendered by the petitioner company are in the nature of works contract or are pure and simple services - joint venture - .....


2015 (6) TMI 582 - RAJASTHAN HIGH COURT

Commercial Taxes Officer, Anti Evasion, Jodhpur Versus M/s. Samradhi Industries, Jodhpur

Validity of tax board s decision - Held that - The petitioner may be a department, which is responsible for generating/collecting Revenue for the State, is expected to maintain consistency in the judicial verdicts. As, in these earlier judgments, the.....


2015 (6) TMI 542 - MADRAS HIGH COURT

Brijesh Machine Tools Versus The Deputy Commercial Tax Officer

Detention of goods - Held that - Petitioner is directed to pay the tax as one time payment under protest as a condition precedent for release of the goods in question, in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 and on such .....


2015 (6) TMI 541 - GUJARAT HIGH COURT

State of Gujarat Versus Indian Petro Chemicals Ltd.

Interest on refund claim - Doctrine of merger - compensatory measure - Whether the Tribunal has erred in holding that dealer is entitled to interest under section 54 1 aa on refund arising from appellate order - Held that - principles of compensatory.....


2015 (6) TMI 434 - MADRAS HIGH COURT

M/s. Saravana Auto Spares Versus The Commercial Tax Officer

Jurisdiction of Commercial Tax Officer - Held that - sales had been done to the tune of ₹ 35,06,220/-. In view of Section 3(4) (a)(ii), the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitione.....


2015 (6) TMI 406 - PUNJAB & HARYANA HIGH COURT

M/s Hero Honda Motors Limited Versus The State of Haryana and others

Jurisdiction of assessing authority to pass a separate order imposing interest after assessment had concluded - Held that - A considered appraisal of the facts reveals that during assessment proceedings, a separate notice was served, requiring the ap.....


2015 (6) TMI 376 - GAUHATI HIGH COURT

Balani Enterprise Versus State of Assam And Others

Validity of Reassessment proceedings - Incorrect return files - Held that - subsequent material, a declaration furnished by the petitioner itself under the statutory form 65A, disclose that the quantity and value of the goods were more than what were.....


2015 (6) TMI 340 - KARNATAKA HIGH COURT

Ravi Bar and Restaurant Versus Additional Commissioner of Commercial Taxes 2-3

Difference between tax due after final assessment and advance tax paid by the assessee - penalty u/s Section 12-B(4) - First Appellate Authority held that the difference of 15 and above should be between the actual tax paid and tax payable as per the.....


2015 (6) TMI 339 - MADRAS HIGH COURT

Sri Thirumalai Traders, Rep By Its Proprietor N Rajendiran Versus The Commercial Tax Officer (Main)

Determination of total and taxable turnover under revision of assessment - Section 27(1)(a) of the TNVAT Act - Held that - When the petitioner had appeared before the respondent and also filed his objection, this Court is unable to find any justifica.....


2015 (6) TMI 304 - TRIPURA HIGH COURT

M/s. Abhisar Buildwell Pvt. Ltd. Versus The State of Tripura and Others

Input tax credit - petitioner purchases raw rubber/latex from the growers and pays purchase tax on the same - Whether the petitioner is entitled to the benefit of input tax credit by taking benefit of the CST payable in respect of inter-State sales -.....


2015 (6) TMI 303 - DELHI HIGH COURT

Powerlite Electricals India P. Ltd Versus Commissioner Trade And Taxes Delhi

Whether the Tribunal and the authorities below failed to note and appreciate that the appellant having furnished valid and genuine declaration form ST-35 in terms of rule 11 (XXXIV) of the Delhi Sales Tax Rules, 1975 was legally and rightfully entitl.....


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