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VAT and Sales Tax - High Court - Case Laws

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  • 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

  • 2018 (10) TMI 687

    Calling of records relating to the assessmentorder dated 20.10.2009 - to afford an opportunity to file objections - inter-state sales - delayed payment of tax alongwith Interest - the respondent has proceeded to pass the impugned assessment order on the statement given by the petitioner before the Enforcement officers that the sale bill books related to the years 2003-04 and 2004-05 were lost during the time of celebration of Saraswathi Pooja and....... + More

  • 2018 (10) TMI 686

    Demand of Interest under Section 24(3) of the TNGST Act, on or before 19.03.2010 - deletion of condition contained in Clause 3 of the eligibility certificate dated 05.05.1999 regarding sales tax benefit - refund of excess tax collected under protest alongwith penal interest - Held that - This Court directs the respondents to consider the representation of the petitioner dated 02.04.2010, if not considered earlier, and pass appropriate orders, on ....... + More

  • 2018 (10) TMI 519

    Levy of Sales Tax - Chicory Roots - whether the chicory roots sold by the partnership firm were falling under entry No.23 of the First Schedule of the Gujarat Sales Act, 1969 or whether the same were exempted from levy of sales tax? - Held that - Entry No.23 refers to that which may germinate. The entry refers to flower, fruit, vegetable seed, lucerne grass and hemp and bulbs which all fall in the same category. This would also mention tubers and....... + More

  • 2018 (10) TMI 518

    Maintainability of petition - alternative remedy by way of an appeal - Taxability - Works Contract - Held that - The case involves mixed questions of facts and law and detailed scrutiny of the record is required for ascertaining the exact tax liability of the petitioner Assessee, which exercise cannot be undertaken in the Writ jurisdiction under Article 226 of the Constitution of India - Though while entertaining these writ petitions, a Co-ordina....... + More

  • 2018 (10) TMI 517

    Law of estoppel - levy of penalty twice the rate - excess stock found during investigation - Whether the Inspecting Authority was justified in invoking the provision of Section 77 (2) of KVAT Act, 2003 and Sub Section 1(J) of Section 52 of KVAT Act, 2003, under the facts and circumstances of the case? - Held that - The material on record clearly depicts that though the Inspecting Authority issued notice under the provision of Section 77(2) of the....... + More

  • 2018 (10) TMI 516

    Adjustments insofar as the payments made by the assessee pending litigation as also the tax paid by PGHHCL for the sale to the assessee - sale of products under the brand name Procter and Gamble - KGST Act - amnesty scheme granted for all the years starting from 1998-99 to 2003-04 - whether the respondent-Procter and Gamble Home Products Limited (PGHPL) is liable to tax under Section 5(2) of the Kerala General Sales Tax Act, 1963 for the sale of ....... + More

  • 2018 (10) TMI 453

    Part payment as a condition for grant of stay - benefit of C form denied on the ground that the Registration of the buyers (person issuing the C form) in Delhi was canceled - grievance of the Petitioner is that the impugned order dated 2nd May, 2018 of the Tribunal, is a nonspeaking order, inasmuch as, it has not considered the decision of the Delhi High Court in Jain Manufacturing (I) Pvt. Ltd., v/s. Commissioner of Value Added Tax 2016 (6) TMI ....... + More

  • 2018 (10) TMI 452

    Levy of Luxury Tax - renting of rooms in a hotel - levy under sub-section (2A) of Section 4 - petitioner would contend that the Division Bench has wrongly arrived at the conclusion that a club could be charged with luxury tax on the renting of rooms it does at its premises. - Held that - We have to first look at the decision of this Court in Trivandrum Club 2013 (1) TMI 606 - KERALA HIGH COURT . Therein the Division Bench had specifically noticed....... + More

  • 2018 (10) TMI 444

    Invocation of Bank Guarantee during pendency of the appeal - Held that - he ends of justice would suffice if a direction is issued to the Appellate Authority before whom the appeal under the GST Act is pending to decide the said appeal by 10th of November, 2018 - petition disposed off.

  • 2018 (10) TMI 385

    Interest with reference to Section 24(3) of the TNGST Act - petitioner calculated interest from 02.07.2009 ie. the date on which the revision order was passed while the interest ought to have been paid from the date of original assessment order ie., from 28.11.1997 - petitioner is now ready to pay the balance amount of interest ie., ₹ 48,179/- as claimed by the first respondent - reasonable opportunity as contemplated under Section 8(2) of ....... + More

  • 2018 (10) TMI 384

    Maintainability of appeal - alternative statutory remedy available - Validity of assessments order - TNVAT Act - challenge mainly on the ground that Assessing Officer did not adhere to the directions/observations made by this Court in the earlier round of litigation - Held that - Availability of an alternate remedy is not always a universal bar for this Court to exercise its extraordinary jurisdiction under Article 226 of The Constitution of Indi....... + More

  • 2018 (10) TMI 347

    Revision of assessment - rejection of claim of exemption for interstate purchase of building materials - Section 3B(2)(b) of the TNGST Act, 1959 - Held that - A careful perusal of notice of proposal dated 11.06.2008, would indicate that the same does not reveal any material details or particulars as to how the Assessing Officer proposed to disallow the exemption already granted in respect of purchases made through interstate sale to the tune of &....... + More

  • 2018 (10) TMI 313

    Dispense with the requirement of depositing the tax into Government Treasury in accordance with Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 - Held that - The mandate of Section 26(6B) of the MVAT Act is very clear. It does not provide for any exception in complying with the requirement of pre-deposit for the purpose of filing an appeal. The difficulty of the petitioner in depositing the amounts while filing the appeal will not exe....... + More

  • 2018 (10) TMI 262

    Classification of an item - Bearings - Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that bearing would fall under item 3 of 8th Schedule to the Tamil Nadu General Sales Tax Act 1959 when there is specific entry under 66 of part C of 1st Schedule to the Tamil Nadu General Sales Tax Act 1959? - concessional rate of tax - Form XVII declarations under section 3(5) of TNGST Act. - Held that - This C....... + More

  • 2018 (10) TMI 207

    Certificate of tax exemption on 01.06.2006 - manufacture of detergent soap and detergent powder - Neither in the exemption certificate issued by the tax department nor in the eligibility certificate issued by the tax department nor in the eligibility certificate issued by the Board there was any mention that the tax exemption could be enjoyed only upto certain ceiling of manufacture or value of the specified goods. - Held that - The admitted posi....... + More

  • 2018 (10) TMI 206

    Validity of revised orders of assessment - grievance of the petitioner before this Court is that the respondent is not entitled to revise the assessment in respect of those two assessment years, when already the deemed assessment had taken place as early as in the month of October, 2014 & 2015, merely, because the petitioner has crossed the ceiling of ₹ 50 Lakhs in the subsequent assessment years. - Held that - The learned Government Ad....... + More

  • 2018 (10) TMI 205

    Penalty - availing ITC - cancellation of seller s registration - It is claimed that the revisionist was not aware that the registration of the seller was cancelled - Held that - The penalty proceeding which is initiated in the instant case against the revisionist, is totally illegal, arbitrary for the reason that in case if a registered dealer is effecting the purchases from a registered dealer whose registration is subsequently cancelled then in....... + More

  • 2018 (10) TMI 204

    Validity of assessment order - TNVAT Act - the respondent, without providing an opportunity of personal hearing and without independent application of mind, has passed the impugned order - principles of Natural Justice - Held that - Admittedly, a notice was issued by the respondent on 25.09.2017, for which objections were filed by the petitioner on 17.10.2017. The respondent, thereafter, ought to have fixed a date for personal hearing and communi....... + More

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