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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 22429 Records

  • 2018 (5) TMI 1493

    Condonation of Delay in filing appeal - proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal - Held that - it is appropriate to dispose of the writ petition directing the Tribunal to consider the application preferred by the petitioner to condone the delay in filing the appeal....... + More

  • 2018 (5) TMI 1444

    Pendency of refund - The Commissioner, DVAT is present in Court - we would request a five-member team of advocates to visit the office of the Commissioner, DVAT on 25.4.2018 at 2 00 pm for an interaction and point out difficulties on the question of refund, interest, delay etc. - In the affidavit/ status report to be filed, the Commissioner would address the issues raised by the advocates and administrative action taken........ + More

  • 2018 (5) TMI 1396

    Security deposit - section 28(2) of the VAT Act - Recovery of tax dues - Held that - when the Court had said that further implementation of the notices (for recovery) may be stayed, the question of predeposit would be covered by such a direction If the department had any doubt, it should have asked for clarification. At any rate, in face of such directions, condition of pre-deposit could not have been imposed. Resultantly, upon failure of the pet....... + More

  • 2018 (5) TMI 1395

    Revision of order of assessment - the petitioner was directed to produce necessary accounts - time limitation - Section 75 of the VAT Act - revisional powers of Commissioner - Reduction of tax credit - input Fuel - Branch Transfers. - Held that - In terms of clause (a) of subsection (1) of section 75 thus, the Commissioner has revisional powers which can be exercised on his own motion or under an application made to him for such purpose. He could....... + More

  • 2018 (5) TMI 1334

    Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? - Held that - A Constitution Bench of this Court in Kone Elevator India Private Limited vs. State of Tamil Nadu 2014 (5) TMI 265 - SUPREME COURT , while con....... + More

  • 2018 (5) TMI 1333

    Input tax credit - penalty u/s 12(7) of GVAT Act - the assessee had deliberately claimed excess tax credit, which exhibited the malafide intentions on the part of the assessee - assessee was of the opinion that it was discretionary upon the assessing authority whether to levy penalty or not and if he desired to levy penalty, then at a rate not exceeding 200% of the wrongly claimed tax credit - Held that - merely because a breach is established, i....... + More

  • 2018 (5) TMI 1328

    Validity of recovery proceedings - pending stay applications - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal. - The Kerala Value Added Tax Appellate Tribunal directed to take up, consider and pass orders on Exts.P4, P4(a), P4(b), P4(c) and P4(d) stay petitions preferred by the petitioner, within a period of one month from the d....... + More

  • 2018 (5) TMI 1285

    Principles of Natural Justice - non-service of additional proposals on the petitioner - deprivation of an opportunity to file an objection with regard to the same - Held that - Imposing tax on uncommunicated proposals certainly would amount to violation of principles of natural justice. - While confirming proposals, the second respondent has also confirmed additional proposals and levied tax to the tune of ₹ 8,55,299/-. In the counter affid....... + More

  • 2018 (5) TMI 1284

    Penalty u/s 12 (5) (iii) of TNGST Act - Whether Tribunal erred in law, in taking the view that since the appellant has recorded the turnover in his books of accounts, no penalty could be levied under Section 12 (5) (iii)? - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others 2001 (10) TMI 1100 - MADRAS HIGH COURT , it was held that The levy of penalty without considering the bona fides of the petiti....... + More

  • 2018 (5) TMI 1283

    Inter-state sales - exemption from tax - whether old newspaper would be covered within the term newspaper or not - levy of tax at 10% instead of 4% - Whether in the facts and circumstances of the case, the Tribunal is legally correct in having held that sale of old newspaper would be covered by the Entry 54 of List II and entry 92 of List of the Seventh Schedule to the Constitution of India even when old newspapers were sold as waste paper and no....... + More

  • 2018 (5) TMI 1184

    Stay on recovery proceedings - sales tax appeal has been preferred and is pending before this Court - Held that - In the light of the limited prayer sought by the petitioner herein, I am inclined to direct the petitioner to seek his relief before this Court in the proceedings reported to be pending within a period of one month from today - further proceedings to be kept in abeyance........ + More

  • 2018 (5) TMI 1183

    Compounding of offences - legality of Ext.P15 order that cancelled Ext.P6 order, by which, the petitioners in these writ petitions were permitted to compound an offence that was alleged against them under Section 67 of the KVAT Act - Section 74 of the KVAT Act - Held that - upon an option being exercised by an assessee, to compound an offence, the assessing authority or other officer authorised by the Government under the said Section, has a disc....... + More

  • 2018 (5) TMI 1179

    Mainatainability of application - delay in filing appeal - Held that - the delay of two days was wrongly computed, though there was no delay in filing the appeal - application disposed off as infructuous........ + More

  • 2018 (5) TMI 1105

    Classification of goods - interlocking paving blocks and curb stones - Whether the Tribunal was right in holding that interlocking paving blocks and curb stones are bricks falling within entry 10(1) of Schedule II to the Gujarat Value Added Tax Act, 2003 and should be taxed accordingly? - Held that - Entry 10(1) of the schedule II to the VAT Act includes bricks of all kinds including fly ash bricks, refractory bricks, eco bricks and hollow block ....... + More

  • 2018 (5) TMI 1104

    Input tax credit - Whether the Tribunal was justified in denying the benefit of the first proviso to Section 16(2) for claiming input tax credit and thus rejecting the claim of input tax credit from the date of commencement of business; and ought not the Tribunal have granted the benefit as held in the binding precedent of Sales Tax Officer v. Kerala Curry House 2009 (12) TMI 856 - KERALA HIGH COURT ? - Held that - The Division Bench in the afore....... + More

  • 2018 (5) TMI 1039

    Condonation of delay of 541 days in filing the tax appeals - satisfactory explanation as to delay was reasonable - it is contended that that delay is inordinate and has remained unexplained in two affidavits filed by the State authority - Held that - there is sufficient explanation covering the entire period of delay. It is ofcourse true that much of the period is sought to be explained on the ground that the papers were unavailable in GP office........ + More

  • 2018 (5) TMI 1038

    Input Tax credit - inputs - Caprolactum - denial on the ground that such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab, for converting into nylon filament yarn before it is returned to the assessee in Gujarat, from where it is sold to its different customers within and outside the State - assessee contends that the tax credit is available in terms of section 11 of the VAT Act - Whether in facts and ci....... + More

  • 2018 (5) TMI 1037

    Transfer of right to use or not? - assessee is engaged in providing specialized lights and equipments for public functions - Whether Tribunal is justified in holding that, the transaction of the Opponent does not amount to a transaction of transfer of right to use, hence is not taxable under the Gujarat Value Added Tax Act, 2003? - Held that - the task of the assessee was not merely of fitting lights on special occasions and winding up the paraph....... + More

  • 2018 (5) TMI 1033

    Condonation of delay of 444 days in filing Tax Appeal - satisfactory explanation for the delay - whether the delay can be condoned or not? - Held that - the reasons cited for preferring the appeal after delay mainly raised on two grounds. First is that the administrative clearances and decisions take sometime - the delay is properly explained. It is true that there was a clear error on part of the Government Pleader s Office in not taking prompt ....... + More

  • 2018 (5) TMI 965

    Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications - the decision in the case of Commissioner of Sales Tax, UT Administration of Daman And Diu Versus M/s Shreeji Plasticizer 2016 (1) TMI 143 - BOMBAY HIGH COURT , contested - Held that - there are no sufficient cause that the delay that has occurred in filing the present Special Leave Petitions should be condoned - That ....... + More

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