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VAT and Sales Tax - High Court - Case Laws

Showing 1 to 20 of 19407 Records

  • 2018 (2) TMI 1432 - KARNATAKA HIGH COURT

    Input Tax Credit - Section 10(3) of the KVAT Act, 2003 - demand raised relying upon the decision of this Court in the case of M/s.Kirloskar Electric Co. Ltd., & Ors. vs. The State of Karnataka & Ors. 2018 (2) TMI 524 - KARNATAKA HIGH COURT , where it was held that the machinery provisions cannot be allowed to override and defeat the substantive claim of the Input Tax Credits under Section 10(3) of the KVAT Act, 2003, which without any res....... + More

  • 2018 (2) TMI 1431 - KARNATAKA HIGH COURT

    Demand on the ground that the assessee did not furnish the prescribed Form F declarations to prove that the transaction in question were branch transfers not attracting levy of CST - Held that - this Court is satisfied that Respondent Department itself failed to issue blank F Form declarations, allowing the petitioner in turn to furnish the same on monthly basis, as required under Rule 12(5) of CST Rules. The consolidated F Form for the entire ye....... + More

  • 2018 (2) TMI 1430 - KARNATAKA HIGH COURT

    Entertainment Tax u/s 6- A(4) of Karnataka Entertainment Tax Act, 1958 - Bangalore Fashion Week organized and held by the petitioner in Hotel Crown Plaza on 03.02.2012 - case of petitioner is that the Event organized by the petitioner did not fall within the four corners of the definition of Entertainment as defined in Section 2(e)(iii) of the Act, 1958 as it was a Fashion Week, in which, the apparels and dresses of various manufacturers were put....... + More

  • 2018 (2) TMI 1429 - KERALA HIGH COURT

    Review of the judgment dated 10.08.2017 - Held that - the judgment under review was passed relying on that portion of the judgment of the Division Bench in Silver Line Villas & Apartments Pvt. Ltd v. State of Kerala 2016 (12) TMI 1695 - KERALA HIGH COURT , which took a stand that in respect of any suppressed turnover, which was not declared as part of the compounding proceedings, the benefit of the rate of tax applicable to compounding provis....... + More

  • 2018 (2) TMI 1383 - GUJARAT HIGH COURT

    Scope of the powers of Tribunal - while deciding the issue of Pre-deposit tribunal deleted the penalty - whether the Commissioner was right in imposing certain predeposit condition and consequently right in rejecting the appeal upon the assessee failing to fulfill such condition? - Held that - In the present case, admittedly first appeal lied before the Commissioner and the Tribunal would be involved in deciding the contentious issues only after ....... + More

  • 2018 (2) TMI 1382 - MADRAS HIGH COURT

    Penalty - attachment of bank accounts - the petitioner has sought for a direction upon the second respondent to authorize and empower the third respondent to take on file the Revision Petition - Held that - this issue need not be gone into, in the present case, since the petitioner has paid the entire tax amount and therefore, the attachment of the petitioner s bank account should be immediately lifted and the petitioner should be permitted to pu....... + More

  • 2018 (2) TMI 1298 - MADRAS HIGH COURT

    Rate of tax - Classification of goods - automotive air conditioning systems - taxable at 4 or 12.5 - Held that - the goods imported by the petitioner are inputs for the manufacture of car inside the State. Therefore, the appropriate classification should be under Entry 67 of Part B to the First Schedule and not otherwise - In paragraph 13 of the counter affidavit, the respondent took a stand that the industrial input certificates issued by the pu....... + More


    Detention of goods - Capsule manufacturing equipment Omega 20 extruder - stock transfer - detention on the ground that the said consignment was not accompanied with advance CST waybill of Andhra Pradesh - Held that - the officer concerned is empowered to exercise the power of detention of goods only where he is prima facie satisfied that the movement of goods is covered by the transaction of sale or purchase and that there is an attempt on the pa....... + More

  • 2018 (2) TMI 1224 - KARNATAKA HIGH COURT

    Maintainability of petition - alternative remedy - Principles of natural justice - Held that - Merely raising a hue and cry about the breach of principles of natural justice does not entitle the petitioner-assessee to invoke the extraordinary Writ jurisdiction of this Court against the orders, which are appealable before the regular Authorities of the Department created under the enactments. - The power of these Appellate Authorities with two-tie....... + More

  • 2018 (2) TMI 1223 - MADRAS HIGH COURT

    Concessional rate of tax - purchase of spares for machinery, against Form XVII - case of Revenue is that spares and machineries, intended for repair and reconditioning, are not eligible to be purchased, against Form XVII, under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959, as per the clarification issued by the Commissioner of Commercial Taxes, Chennai K.Dis.Acts Cell-I/13063/2004, dated 14.09.2004 - Whether the disputed turnover is....... + More

  • 2018 (2) TMI 1169 - MADRAS HIGH COURT

    Jurisdiction - whether the Joint Commissioner is empowered to issue such an authorisation in terms of Section 64 (4) of the Act in terms of the statutory provisions, audit can be ordered only by the Commissioner? - Held that - the audit has been authorised by the Joint Commissioner, who has no jurisdiction to do so - identical issue decided in the case of M/s. Jeevan Buy N. Save Versus The Joint Commissioner (CT), The Commercial Tax Officer, The ....... + More

  • 2018 (2) TMI 1168 - KARNATAKA HIGH COURT

    Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - It was the grievance of the petitioner that even before filing the objections to the said notice, the Assessing Officer proceeded to pass a reassessment order confirming its proposal to disallow the input tax credit claimed by the petitioner. - Held that - it is categorically admitted that in respect....... + More

  • 2018 (2) TMI 1167 - MADRAS HIGH COURT

    Cancellation of registration - TNVAT Act - non-existent dealer - Held that - the cancellation of the registration appears to be solely based upon report of the Deputy Commercial Tax Officer, which in fact is a report submitted by another officer of the Department. In any event, before cancellation of the registration, procedure required to be complied with under sub-sections (14) and (15) of Section 39 of the Act has to be mandatorily complied wi....... + More

  • 2018 (2) TMI 1166 - MADRAS HIGH COURT

    Principles of Natural Justice - revision of assessment under Section 22(4) of the Act - Held that - considering the conduct of the petitioner in dragging the matter without offering proper explanation, it is held that the instant case is not a case where there is violation of principles of natural justice or violation of provisions under Section 22(4) of the Act, but it is the case where the petitioner filed to avail the opportunity granted to th....... + More

  • 2018 (2) TMI 1165 - MADRAS HIGH COURT

    Reversal of input tax credit - TNVAT Act - CST Act - petitioner s case is that without even issuing show cause notice where a proposal has been made to reverse the input tax credit availed apart from demanding 50 penalty - Held that - The petitioner was given 15 days time to produce those records. This notice dated 13.09.2013 was issued after the writ petition was filed and an order of stay was granted on 16.08.2013. Therefore, the petitioner app....... + More

  • 2018 (2) TMI 991 - MADRAS HIGH COURT

    Principles of Natural Justice - TNVAT Act - CST Act - reversal of input tax credit - impugned orders have been challenged on the ground that the petitioner was not afforded adequate opportunity to submit their objections and that no opportunity of personal hearing was granted - Held that - Considering the fact situation, which has led to the impugned assessment orders and also the fact such a consequence is on account of the petitioner not being ....... + More

  • 2018 (2) TMI 990 - MADRAS HIGH COURT

    Reversal of input tax credit - TNVAT Act - Form C - principles of Natural Justice - Held that - there is violation of natural justice and writ Court has not committed any error - Writ Court has set aside the orders impugned therein, on the grounds that there was no proposal for input tax credit. If law permits initiation of fresh action, no liberty need be given - petition dismissed........ + More

  • 2018 (2) TMI 989 - MADRAS HIGH COURT

    Release of attached property - whether the Bank has priority over the dues of the Sales Tax Department? - Held that - the issue is no longer res integra and has been decided by a Full Bench of this Court in the case of The Assistant Commissioner (CT) vs. the Indian Overseas Bank and another 2016 (12) TMI 373 - MADRAS HIGH COURT in which the Court held that financial institution, which is a secured creditor would have Priority of Charge over the m....... + More

  • 2018 (2) TMI 988 - MADRAS HIGH COURT

    Principles of Natural Justice - the respondent did not appreciate the scope of documents produced by the petitioner, though they have admitted that the petitioner has produced 62 invoice copies - Held that - this Court is of the view that the assessment should be redone by considering all the documents and by directing the petitioner to produce all the documents, since the endeavor of the respondent should be to ensure that, correct rate of tax i....... + More

  • 2018 (2) TMI 987 - MADRAS HIGH COURT

    Validity of assessment order - TNVAT Act - it was alleged that substantial part of the mistake lies with the dealers, as they did not respond to the revision notices respectively dated 01.4.2016 and 06.4.2016 - Held that - On a perusal of the income and expenditure accounts filed by the petitioners under the Income Tax Act, 1961 for the relevant assessment years, it is seen that substantial portion of the work has been done by the petitioners for....... + More

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