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VAT and Sales Tax - High Court - Case Laws

Showing 1 to 20 of 19887 Records

  • 2018 (8) TMI 770

    Cancellation of registration of the respondent dealer - demand of security from the dealer - Whether in the facts and circumstances of the case, the Hon ble Tribunal was right in law in directing the respondent authorities to restore the registration number of respondent? - Held that - The learned Tribunal is justified in observing that the first appellate authority in Appeals against the order cancelling the registration had no authority to dire....... + More

  • 2018 (8) TMI 600

    Imposition/liability of interest under Section 8(1) of the U.P. Sales Tax Act, 1948 - purchase of Opium - Section 3-AAAA of the Act. - Held that - Admittedly the revisionist is a Union of India undertaking and it deals in procurement, distribution as well as export of Opium its derivatives and life savings medicines and exportation thereof - The admitted fact that the assessing authority has passed the assessment orders for all the assessment yea....... + More

  • 2018 (8) TMI 599

    Time Limitation - whether this Court can entertain a Revision Petition under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, which is filed beyond the period of limitation so prescribed in the Statute? - Held that - There is no provision whatsoever contained in Himachal Pradesh Value Added Tax Act, 2005 by virtue of which it con be inferred that that any provision of Limitation Act was to apply to a proceeding under this Act - ap....... + More

  • 2018 (8) TMI 528

    Principles of Natural Justice - reversal of Input Tax Credit - the original invoices were not produced before the Enforcement Wing officials at the time of surprise inspection, nor they were enclosed in the objections submitted by the petitioner - Held that - Admittedly, the petitioner while filing his objections, has given an undertaking that he will produce the original invoices before the respondent - It is well settled that before deciding th....... + More

  • 2018 (8) TMI 527

    Levy of Luxury Tax - inclusion of rent charged on furniture and utensils in the total turn over for determination of the luxury tax - Kerala Tax on Luxuries Act, 1976 - Held that - When, as submitted by the learned counsel, utensils and furniture are supplied by outsiders even on rent, then necessarily, such component cannot be included in the turn over of the assessee. However, the assessee has not been able to show even in one instance, when su....... + More

  • 2018 (8) TMI 526

    Input tax credit - double claim of input tax credit - Section 19(18) of the Tamil Nadu Value Added Tax Act, 2006 - Held that - It is admitted fact that there is an excess input tax credit to the credit of the petitioner. Even assuming that the respondent wanted to reverse the input tax credit, he ought to have deducted the same from the available credit of the petitioner as on 30.06.2017. - Since the Goods and Service Tax Act came into force with....... + More

  • 2018 (8) TMI 452

    Input Tax Credit - Reduction in set off - Axis Gold ETF Scheme - denial of ITC as the goods purchased by the petitioner on which input tax credit is claimed are not resold within a period of six months from the date of purchase - Rule 53 of the MVAT Rules, 2005 - Separate legal entity of Trust - clubbing of receipts of different schemes, of which the same person acts as a trustee - Held that - There is a single Deed of Trust. There may be separat....... + More

  • 2018 (8) TMI 451

    Whether in the facts and under the circumstances of the case the impugned order staying the realization of disputed amount of penalty/demand to the tune of 65% stands justified even though the demand prima- facie reflects the arbitrary, illegal and conjectural approach? - Held that - In view of law laid down in the case of Tata Motors Limited 2016 (7) TMI 1300 - ALLAHABAD HIGH COURT , the order of the Tribunal dated 6.7.2018 insofar as it relates....... + More

  • 2018 (8) TMI 450

    Export sale - Section 3(4) of the Act - respondent had purchased goods against Form XVII declarations and used the same in the manufacture of goods which were sold outside the state - Held that - Identical set of facts decided in the case of Tube Investment of India Ltd., v. State of Tamil Nadu 2010 (10) TMI 938 - MADRAS HIGH COURT , where it was held that Section 3(4) of the Act will have no application since situs of the export sales of the pet....... + More

  • 2018 (8) TMI 350

    Levy of Trade Tax - Stock Transfer of Goods - submission of statutory Form F - inter-state sale or not. - Whether, on the facts and in the circumstances of the case, Stock Transfer of Goods and submission of statutory Form F attracts Trade-tax? - Whether, on the facts and in the circumstances of the case, the Form F would be considered conclusive proof of Stock Transfer? - Whether, on the facts and in the circumstances of the case, Stock Transfer....... + More

  • 2018 (8) TMI 349

    Validity of assessment order - Pending stay petitions - Held that - The petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition. - The writ petition disposed off directing the respondent authority to defer coercive steps until the 2n....... + More

  • 2018 (8) TMI 348

    Validity of Rules 42 and 43 of the Rules for the purpose of assessment under the provisions of the Karnataka Value Added Tax Act, 2003 - deduction of only 15% while estimating the suppressed turnover - KVAT Act. - Held that - The estimate of suppressed turnover by the authorities under the KVAT Act are findings of fact in the realm of best judgment assessment by the authorities and unless there is a perversity in the same, no question of law aris....... + More

  • 2018 (8) TMI 302

    Principles of Natural Justice - Held that - This Writ Petition can be conveniently disposed of by accepting the alternate and without prejudice proposal of the respondents. While accepting that alternate request and without prejudice proposal, we clarify that we have not endorsed any of the pleas of the petitioners as raised in the petition - Whether it was a calculation or arithmetical mistake or otherwise or is an attempt to reopen a completed ....... + More

  • 2018 (8) TMI 232

    Liability of tax - replacement during warranty period - inclusion of amount received by the appellant from the principal by way of Credit Notes towards cost of the parts replaced during warranty period - Held that - The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant assessee is not covered in sale and, therefore, is not liable to tax, is not correct - the decision in the case of MOHD. EK....... + More

  • 2018 (8) TMI 157

    Revision of Assessment - TNVAT Act - petitioner is of an opinion that for each assessment year, separate proceedings are to be issued by the competent authority, contrarily, a common order has been passed by the competent authority namely, the Assistant Commissioner(ST) in respect of six assessment years - Held that - This Court is of an opinion that passing of separate orders in respect of each assessment year may be a mere technical objection. ....... + More

  • 2018 (8) TMI 71

    Levy of Sales Tax - sale of voice transmission service - goods or not - sales or not - tax was imposed on the ground that they goods under Section 2(5) of the said Act - According to the petitioners, the petitioner s voice communication service is only a service and eligible to Service Tax as laid down in the Finance Act, 1994 and therefore they got themselves registered with the Central Excise Authorities and the petitioners are regularly deposi....... + More

  • 2018 (8) TMI 70

    Time Limitation - Section 8(5) of the Entry Tax Act - Recovery of Entry Tax and penalty - purchase of Hydraulic Excavator - It is the case on behalf of the petitioner that thereafter without passing any assessment order, the respondent authorities have issued the impugned demand notice to the petitioner on 20.02.2016 asking the petitioner to deposit entry tax on the purchase made on 29.09.2006 along with penal interest and penalty. - Held that - ....... + More

  • 2018 (8) TMI 66

    Condonation of delay in filing appeal - Validity of assessment orders - Form 18 declarations produced by the assessee being not genuine - concessional rate of tax - Held that - We need not look into the facts or the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the ta....... + More

  • 2018 (8) TMI 3

    Concessional Rate of Tax - sales of molasses - taxable at 2.5% or 8%? - claim of the revisionist was that since the sales are covered against Form 3-B the revisionist, therefore, is liable to pay the tax at the concessional rate of 2.5% - Principles of natural justice - Held that - Admittedly, the purchase of molasses is being used in the chemical unit of M/s Dhampur Sugar Mills Ltd. and there is no illegality committed by the revisionist while a....... + More

  • 2018 (8) TMI 2

    Imposition of tax - income on account of hire charges received by the Company for furniture supplied to the residences of the employees - contention of the assessee is that, in fact, it is a loan to the employees for the purpose of purchase of furniture - Whether the Tribunal was right in affirming the tax imposed on the income on account of hire charges received by the Company for furniture supplied to the residences of the employees? - Held tha....... + More

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