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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 20477 Records

  • 2016 (9) TMI 1116 - GUJARAT HIGH COURT

    MB ASSOCIATES Versus STATE OF GUJARAT

    Composition of tax under section 14A of the VAT Act - registered dealer under the provisions of the Gujarat Value Added Tax Act - works contract for construction of industrial establishment and factory buildings - dealer as defined in section 2(10)(f... ... ...


  • 2016 (9) TMI 1115 - MADRAS HIGH COURT

    M/s. S.R.P. Enterprises Versus The Deputy Commercial Tax Officer

    Validity of order of assessment - Tamil Nadu Value Added Tax Act, 2006 - taxability of sale of recharge vouchers for mobile Sim Cards - similar issue has been decided in the case of BSNL v. Union of India and Others 2006 (3) TMI 1 - Supreme court whe... ... ...


  • 2016 (9) TMI 1114 - MADRAS HIGH COURT

    The Assistant Commissioner (CT) Versus M/s. Bhairav Trading Company

    Validity of assessment order - cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - requirements of Rule 10(2) of the Tamil Nadu Value Added... ... ...


  • 2016 (9) TMI 1086 - RAJASTHAN HIGH COURT

    Agrotech Foods Limited, through its Manager Ramlal Verma Versus Assistant Commercial Taxes Officer, Flying Squad, Bhadra-Now (Assistant Commercial Taxes Officer, Ward IV, H.Q. Nohar-Circle Hanumangarh)

    Imposition of penalty under section 76(2)(b)of the Rajasthan VAT Act, 2003 - Rule 53 of the VAT Rules - Form VAT-47produced, not duly filled, some columns left blank - suspection of the Assessing Officer that the form can be re-used - sunflower oil i... ... ...


  • 2016 (9) TMI 1085 - RAJASTHAN HIGH COURT

    ITC Agrotech Limited, through its Manager Ramlal Verma Versus Assistant Commercial Taxes Officer, Anti Evasion 1, Circle 2, Jaipur

    Imposition of penalty 30 equivalent to the value of the goods under section 22-A(7) of the Rajasthan Sales Tax Act, 1954 - declaration in form ST-18-A - Sun Flower Oil carried from Shahbad to Jaipur - Held that - section 22-A(7) of the Rajasthan Sale... ... ...


  • 2016 (9) TMI 1084 - MADRAS HIGH COURT

    M/s. VBHC Chennai Value Homes Private Ltd. Versus The Assistant Commissioner (CT)

    Validity of Assessment order - Tamil Nadu Value Added Tax Act, 2006 - business of promotion and construction of flats - the petitioner claims deduction on 30 of the total turnover in terms of Rule 8(5)(d) of the TNVAT Rules and pays tax at appropriat... ... ...


  • 2016 (9) TMI 1083 - PUNJAB AND HARYANA HIGH COURT

    Jasch Plastics India Ltd. Versus The State of Haryana

    Taxability - classification of goods - rexine cloth - Entry 51 of Schedule B of the Act - Entry 54 of Schedule B of the Act - clarification sought from the Financial Commissioner and Principal Secretary to the Government of Haryana, Department of Exc... ... ...


  • 2016 (9) TMI 1009 - MADRAS HIGH COURT

    Floor Fixers rep. by its Partner, Mrs. D. Asha Versus The Commercial Tax Officer, Circle, No. 46, Greenways Road, Chennai

    Validity of assessment order - TNVAT Act, 2006 - surprise inspection conducted by the Officials of the Enforcement Wing at the place of petitioner s business premises - report filed by the Deputy Commissioner (CT) Enforcement South, dated 21.09.2011,... ... ...


  • 2016 (9) TMI 1008 - KERALA HIGH COURT

    THE COMMERCIAL TAX OFFICER - I, ALUVA AND OTHERS Versus M/s. RED BULL INDIA (P) LTD

    Review of order passed by assessing authority - validity of pre-assessment notice - completion of assessment - imposition of penalty - the KVAT Act - application for clarification - Held that - pursuant to the judgment of the Court dated 23.11.2015, ... ... ...


  • 2016 (9) TMI 972 - ANDHRA PRADESH HIGH COURT

    Telangana State Civil Supplies Corpn., Ltd. Versus Karur Vyshya kLtd.

    Recovery of dues - priority of discharge of dues - lifting/shifting the stocks of paddy bags from the rice mill premises and godown premises - Andhra Pradesh Revenue Recovery Act, 1864 - Securitisation and Reconstruction of Financial Assets and Enfor... ... ...


  • 2016 (9) TMI 971 - KERALA HIGH COURT

    M/s. OCEANUS DWELLINGS (P) LTD. Versus COMMERCIAL TAX OFFICER AND OTHERS

    Assessment - taxable turnover - purchase value of material - proviso to Rule 10 (2) (a) of the KVAT Rules - sale of apartment - agreement to sell the apartment - works contract - non-consideration of relevant material by Assessing Officer amounting t... ... ...


  • 2016 (9) TMI 970 - KERALA HIGH COURT

    M/s. HOTEL AND ALLIED TRADES PRIVATE LIMITED Versus COMMERCIAL TAX OFFICER, KOCHI AND INTELLIGENCE OFFICER (IB) , COCHIN

    Imposition of penalties - Luxuries Act, 1976 - bifurcation of luxury tax - Banquet Hall - Poolside area for serving food as well as conducting other services - Rule 3 C of Kerala Tax on Luxuries Rules, 1976 - 25 of the total charges treated as eligib... ... ...


  • 2016 (9) TMI 969 - MADRAS HIGH COURT

    Vantage Leathers India (P) Ltd. Versus The State of Tamil Nadu, The Commissioner of Commercial Taxes, The Joint Commissioner (C.T) Central, The Deputy Commercial Tax Officer (C.T)

    Rejection of settlement application under Section 6(3) of the Settlement Act - settlement of arrears of Sales Tax - Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 - applications filed by petitioner under the Settlement Act, dated 30.12.2010 -... ... ...


  • 2016 (9) TMI 968 - MEGHALAYA HIGH COURT

    NG. Meghachandra Singh Versus Union of India And Others And M/s Nayak Infrastructure Pvt. Ltd. Versus The State of Meghalaya And Others

    Quantification of amount of tax deducted at source of VAT - taxable turnover - total value of the work contracts - deductions as per Section 5 - Section 106 of the Meghalaya Value Added Tax Act, 2003 - works contract - MES Builders Association of Ind... ... ...


  • 2016 (9) TMI 926 - MADRAS HIGH COURT

    M/s. A.A. Chef, rep. by its Partner, N. Anand, M/s. A.A. Poultry Farm (P) Ltd., Earlier known as Coimbatore Chemicals and Fertilizers Ltd., rep. by its Director, N. Anand, Mr. N. Anand Versus The Commercial Tax Officer (CT) Now Upgraded as Assistant Commissioner (CT) Mettupalayam Road Assessment Circle, Commercial Taxes Building, Balasundaram Chettiar Road, Coimbatore, The Assistant Commissioner (FAC) Mettupalayam Road Assessment Circle, Coimbatore and The State of Tamil Nadu, rep. by its Secretary to Government, Registration and Commercial Taxes Department, Chennai

    Recovery of arrears of sales tax - TNGST Act, 1959 - assessment without hearing - opportunity of being heard - Held that - the petitioner directed to file written objections within a period of two weeks, along with supportive documents, and, on recei... ... ...


  • 2016 (9) TMI 925 - MADRAS HIGH COURT

    M/s. Arokiya Foods Versus The Commissioner of Commercial Taxes, Assistant Commissioner (CT)

    Validity of Assessment order - TNVAT Act, 2006 - completion of assessment solely placing reliance on the Advance Ruling, given by the Authority for Clarification and Advance Ruling - Entry 51 of Part-B of the First Schedule - sale of batter in loose ... ... ...


  • 2016 (9) TMI 924 - ALLAHABAD HIGH COURT

    Ashutosh Iron Traders Versus Commmissioner, Commercial Tax

    Imposition of penalty under Section 54 (1) (19) of the U.P. VAT Act 2008 - false claim of an amount as input tax credit - Held that - The words false and fraudulent have a specific connotation insofar as legal proceedings are concerned. Tribunal fail... ... ...


  • 2016 (9) TMI 923 - BOMBAY HIGH COURT

    Shri Gopal F. Lalchandani Versus The Sales Tax Officer & Others

    Pendency of writ petition - Bombay Sales Tax Act - revival of petitioner s registration from 1st April, 1998 - principles of natural justice - Held that - The legal questions and issues are kept open for decision in an appropriate case. In terms of t... ... ...


  • 2016 (9) TMI 922 - MADRAS HIGH COURT

    M/s. NCL Wintech India Limited., rep. by its General Manager, Mr. R. Ganesh Versus The Commercial Tax Officer, Sholinganallur Assessment Circle, Chennai

    Order of assessment - maintainability - alternative remedy of appeal - UPVC Window - TNVAT Act, 2006 - SEZ - eligibilty of exemption from tax on sale of UPVC Doors and Windows made to M/s.Mahindra Residential Developers Limited, an approved co-develo... ... ...


  • 2016 (9) TMI 873 - DELHI HIGH COURT

    Taxation Bar Association (Regd.) Versus Chief Secretary, Government of NCT Delhi & Another

    Releasing the refund - Delhi Value Added Tax Act, 2004 - petitioner association, association of Tax Legal Practitioners - non-compliance with statutory provisions - individual claim - public interest litigation - Right to Information Act, 2005 - Held... ... ...


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