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VAT and Sales Tax - High Court - Case Laws
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- 2020 (8) TMI 784 - UTTARAKHAND HIGH COURT
Principles of natural justice - enhancement of tax - opportunity of hearing was not given to the assessee before enhancing the tax - sub-section 6 of Section 53 of the Uttarakhand Value Added Tax, 2005 - HELD THAT:- The impugned order of the tribunal does not indicate that any opportunity was given to the assessee of being heard before enhancing the tax. Hence, on this point alone and without going into the merits, it would be just and necessary if the statutory requirement of law is complied with by granting an opportunity to the assessee. The order dated 13.09.2011 passed by learned Commercial Tax Tribunal in Second Appeal No. 76 of 2011 is set-aside only to the extent of enhancing the liability. The tribunal shall give an opportunity of hearing to the revisionist with regard to the proposal to increase the tax and thereafter pass an appropriate order, in accordance with law.
- 2020 (8) TMI 783 - UTTARAKHAND HIGH COURT
Levy of penalty - misuse of form-C issued to the applicant-assessee - violation of Section 10A read with Section 10(b) of the Central Sales Tax Act - HELD THAT:- The show cause notice issued by the department indicated various items that did not form part of form-C. A reply was furnished by the assessee for each one of those items. It was narrated that the said items were used for the purposes of manufacturing of the goods in question. The various items that were referred to were explained by the assessee through his reply to the show cause notice. Once the appellate authority comes to the conclusion that there was a bona fide belief of the assessee then an absolute relief should have been granted. Granting a limited relief only in relation to certain articles, in our considered view, was not appropriate. Therefore, non consideration of t....... + More
- 2020 (8) TMI 782 - UTTARAKHAND HIGH COURT
Levy of penalty under clause (vii) of sub-section (1) of Section 58 of the VAT ACT - Non-payment of CST - HELD THAT:- We do not find it appropriate to entertain these revisions. Even otherwise, we do take judicial notice that the pandemic that prevails in the country and the huge burden on respondent and others. We are also aware of the fact that the delayed payment made by the assessee also included the interest for the said period. Therefore, there is no financial loss that accrued to the revenue. It is only a penalty for belated payment that has been imposed. We find no good ground to entertain these revisions. We make it clear that this is purely on the facts and law of the present case and shall not act as a precedent - Revision dismissed.
- 2020 (8) TMI 781 - MADRAS HIGH COURT
Restoration of assessment order - levy of purchase tax - Gold Jewellery - transfer of property or not - section 7 A of the TNGST Act 1959 - HELD THAT:- The writ petition filed by the assessee dealer deserves to be allowed and the order of the learned assessing authority as well as the tribunal uphelding the levy of purchase tax under section 7-A of the Act is liable to be set aside. There is no doubt that except in the case of purchase or sale made by unregistered dealers, in the circumstances, that on such sale, no tax is payable under section 3 or 4 of the Act, the liability of purchase tax is not attracted. Unless there is a basic contract of sale or purchase involved in the matter, mere loan, deposit, hypothecation of goods, cannot amount to sale or purchase, attracting levy of purchase tax under section 7A of the Act. From the Memora....... + More
- 2020 (8) TMI 780 - MADRAS HIGH COURT
Waiver of sales tax - validity of impugned G.O.(Ms).No.107 dated 02.08.2016 - It is the case of the petitioner that it has not collected tax for the period between 03.02.1983 and 31.01.1985, and therefore its case should be considered favourably - period between 03.02.1983 and 31.01.1985 covering the Assessment Years 1983-84 & 1984-85. HELD THAT:- The impugned G.O. has been passed merely based on records, but without any discussion on the representation of the petitioner and the communication of the principal secretary/Commissioner of Commercial tax in G.O.Ms.No.157, Commercial Taxes and Religious Endowment Department dated 22.04.1996 - The introduction of Entry 150 pre-dated the 46th amendment to the Constitution of India pursuant to which Sub-clause (29-A) was incorporated under Article 366 to the constitution of India, w.e.f. 02.02....... + More
- 2020 (8) TMI 779 - MADRAS HIGH COURT
Inter-state sale or not - fulfilment of conditions of Section 3 and 6(2) of Central Sales Tax Act, 1956 or not - HELD THAT:- These writ petitions are disposed with the direction to the 2nd respondent to pass appropriate orders considering the above clarification dated 28.10.2016 of the Additional Chief Secretary/Commissioner of Commercial Taxes within a period of three months from the date of receipt of a copy of this order.
- 2020 (8) TMI 778 - MADRAS HIGH COURT
Levy of penalty under Section 10-A read with Section 10(b) of CST Act - purchase of diesel and fuel for generator set against the "C" forms at concessional rates - misuse of such Declaration in “C” forms - honest/bonafide belief or not - HELD THAT:- Section 10(b) of the Act provides for an offence if any person being registered dealer falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration. The expression falsely represents clearly shows that the element of mens rea is the necessary component of the offence. In the absence of mens rea, resort to penal provision would not be proper unless it is established that the conduct of the dealer was contumacious or that there was deliberate violation of the statutory provision or willful disregard thereof - ....... + More
- 2020 (8) TMI 777 - MADRAS HIGH COURT
Levy of penalty under Section 10A of the Central Sales Tax Act, 1956 - it was viewed by the respondent that procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C-Form was improper for the period in dispute namely the assessment years 2007-2008, 2009-2010 and 2011-2012 - HELD THAT:- There is no doubt that the petitioner is engaged in generation of electricity. For generation of electricity the petitioner is required to use Low Sulphur Heavy Stock Furnace Oil. Earlier when the petitioner had obtained certificate of registration on 06.06.2000, there was a specific reference to Furnace Oil - Later, the registration was altered as Power Generating and Distributions and Transmission and Oil. This amendment was made to the registration certificate with effect from 06.06.2000 vide amendment to the registration certificat....... + More
- 2020 (8) TMI 736 - MADRAS HIGH COURT
Rectification of mistake - section 84 of CST Act - petitioner has claimed that even though they had entered into certain sale transactions, some of them were reversed and they had erroneously shown the same in their sales return - variation in value as set out in the export documents and what was found in their books of account. HELD THAT:- When the assessing authorities could accept the explanation of the assessee for the subsequent years, there is no reason for them to take a different stand in the instant year. Therefore, the orders impugned in the writ petition warrant interference. As regards the aspect, namely, sales return, it is seen that the petitioner has enclosed the certificate issued by the Chartered Accountants along with their explanation. The Chartered Accountants have certified that the transactions in question were execu....... + More
- 2020 (8) TMI 691 - TELANGANA HIGH COURT
Validity of assessment order - Levy of VAT - input tax credit - It was mentioned in the show cause notice that the petitioner did not file information such as books of accounts and tax invoices relating to input tax credit claimed by it and the input tax credit was proposed to be disallowed - assessment had to be completed under Section 29(3) of the Act within 4 years from the last date of filing the return for a particular month - HELD THAT:- Naturally during the period between the date of issuance of show cause notice dt.09-04-2020 and June, 2020 and 30-06-2020, it would have been difficult for the petitioner to obtain the services of Sales Tax Consultant, have access to material documents such as invoices etc., to properly defend itself against the proposal made by 1st respondent in the show cause notice dt.09-04-2020. There has been a....... + More
- 2020 (8) TMI 690 - TELANGANA HIGH COURT
Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - HELD THAT:- The Act requires a pre-deposit as per the language in the proviso(2) of sub-Section (1) of Section 31 of the Act and does not permit any adjustments - No authority is cited by the petitioner in support of petitioner’s contention that adjustment of any net credit of tax is required to be made by the appellate authority while considering any appeal filed under Section 35 of the Act - Petition dismissed. Time Limitation - It is contended that by the time petitioner realized that an appeal needs to be filed, the limitation period of 30 days prescribed for filing the appeal under sub-Section (1) of Section 31 of the Act had expired - HELD THAT:- Much case law has been referred to, in the affidav....... + More
- 2020 (8) TMI 689 - MADRAS HGIH COURT
Principles of Natural Justice - Validity of proceedings/notices - non-application of independent mind - issue is that the impugned proceedings/notices are made on the basis of the Audit Reports/Inspection Proposals proceeded from the Enforement Wing or from ISIC Authorities - Circular No.3 dated 18.01.2019 - HELD THAT:- The Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials - In view of the Circular No.3 dated 18.01.2019 issued by the Commissioner of State Tax, Chennai, all the impugned proceedings in these batch of Writ Petitions, which proceeds on the basis of the proposals/reports of the Enforcement Wing/ISIC, are set aside and consequently, the matters are remanded back to the Assessing Officer. The Assessees are granted l....... + More
- 2020 (8) TMI 688 - MADRAS HIGH COURT
Maintainability of Revision Petition - revision petitions dismissed only on the ground that already charges were framed and trial has been commenced in all the cases - Jurisdiction of Commissioner of Commercial Taxes to issue prosecution sanction against the defaulting dealer - sanction to prosecute the petitioner. The only point raised by the learned counsel appearing for the petitioner is that the competent authority did not accord any sanction to prosecute the petitioner herein - HELD THAT:- The competent officer accorded sanction for prosecution to prosecute the petitioner for the offences under Sections 49(2)(a), 49(2)(b) and 27(2)(b) r/w 27(3) of Pondicherry General Sales Tax 1967 r/w Section 81 of the Puducherry Value Added Tax Act, 2007 and under Section 409 and r/w 34 of IPC - Further this Court also finds that there are prima fa....... + More
- 2020 (8) TMI 687 - MADRAS HIGH COURT
Taxability - Exemption on the sale of REP licence - Goods or not - HELD THAT:- The Honourable Supreme Court in its detailed judgment, in the case of Yasha Overseas vs Commissioner of Sales Tax and others [2008 (5) TMI 43 - SUPREME COURT], while discussing various precedents on the issue, held that both REP license and DEPB license amounted to 'goods' and therefore sales thereon, was taxable under the Sales Tax Law of the State. There are no merits in the present petition - petition dismissed.
- 2020 (8) TMI 686 - MADRAS HIGH COURT
Penultimate sale - leather garments - Exemption under Section 5(3) of the Central Sales Tax Act, 1956 - purchase of raw hides and skins - exemption denied on the ground that the goods in question exported viz., leather garments were not the “same goods” as the goods purchased, viz., Raw Hides and Skins and therefore, the Assessee was not entitled to exemption under Section 5(3) of the Act - HELD THAT:- There are no details of entire chain of transactions established by the Assessee at all. Neither the details of export orders are available, nor the purchases of Raw Hides made by the Assessee directly linked to such export orders after being converted into Leather Garments is established - there are no discussion in any of the orders of authorities below passed by them and placed. The mere claim of the Assessee that the Assessi....... + More
- 2020 (8) TMI 607 - TELANGANA HIGH COURT
Levy of entertainment Tax - petitioner got itself registered under the said Act on the rolls of the 1st respondent w.e.f. 01.08.2008 - demand of tax for the tax period 2011-12, 2012-13 and 2013-14 on three entities - HELD THAT:- The impugned Stay rejection order dt.30.05.2020 passed by the 3rd respondent deserves to be set aside on the ground of nonconsideration of contentions of petitioner by the 3rd respondent, and that the matter ought to be remitted to 3rd respondent for fresh consideration. The impugned passed by the 3rd respondent for the Assessment period 2010-11 to 2013-14 is set aside - the Stay application filed by the petitioner in the Appeal filed by it before the 3rd respondent is restored to the file of the 3rd respondent - Petition allowed.
- 2020 (8) TMI 606 - PATNA HIGH COURT
Grant of reimbursement equal to the amount of taxes deposited by the petitioner by way of subsidy - Industrial Incentive Policy, 2006 - transfer the funds on the head of subsidy towards admitted tax paid on account of Bihar VAT Act, Bihar Entry Tax Act as also the Central Sales Tax Act to the Sales Tax Department - It is the submission of the learned senior counsel for the petitioner that the clarification to clause 2 (vi) of the Industrial Incentive Policy, 2006 read with Annexure-III of the said Incentive Policy makes it amply clear that the subsidy/ incentive is to be granted both on VAT as also on Bihar Entry Tax. HELD THAT:- It is found from a bare perusal of the Industrial Incentive Policy, 2006 and the Annexures thereto that the said Policy, as notified in the gazette on 25.07.2006, under clause-2(vi) provides for availing 80% reim....... + More
- 2020 (8) TMI 605 - PATNA HIGH COURT
Mechanism for settlement of disputes - validity of Bihar Tax on Entry of Goods into Local Area For consumption, Use and Sale Therein Act, 1993 - validity of notification enhancing rate of tax - N/N. SO 95 dated 31.07.2008 - enactment of yet another legislation, i.e., Bihar Settlement Taxation Disputes Act, 2019 - HELD THAT:- The Act does not postulate any settlement subject to the outcome of any order/judgment passed by any judicial or quasijudicial authority. It is complete and independent legislation with a specified object and purpose of settlement of disputes of different nature and categories - It is not in dispute that under such statutory right, Petitioner, within the prescribed time, applied for the settlement of a dispute in Form-I. It is also not in dispute that specific queries were raised by the Prescribed Authority, which als....... + More
- 2020 (8) TMI 572 - MADRAS HIGH COURT
Principles of Natural Justice - case of petitioner is that the assessing officer, without properly applying his mind on the documentary evidence filed by the petitioner, simply recorded the statement made by the enforcement wing officials and passed the impugned orders relating to the assessment years in question - HELD THAT:- The issue decided in the case of AMUTHA METALS VERSUS COMMERCIAL TAX OFFICER, MANNADY (EAST) ASSESSMENT CIRCLE, CHENNAI [2007 (3) TMI 677 - MADRAS HIGH COURT] where it was held that Under the statutory provisions, it is expected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. The matters are remitted back to the first respondent for passing orders afresh - petition allowed by way of remand.
- 2020 (8) TMI 532 - GUJARAT HIGH COURT
Principles of Natural Justice - Validity of assessment order - Input Tax Credit - cancellation of registration certificate of the vendor - allegation that disallowance of Input Tax Credit without providing the copy of the order of cancellation of registration certificate of the vendor - HELD THAT:- The issue raised in the present writ application is identical to the issue which was raised before the Coordinate Bench in the case of M/S. B.K. TRADERS THROUGH ITS PROPRIETOR VIRALBHAI VINODBHAI KARIA VERSUS STATE OF GUJARAT [2020 (7) TMI 471 - GUJARAT HIGH COURT] where it was held that In the instant case, since there is violation of principles of natural justice, more particularly, when the petitioner chose to approach the respondent-authority on 13.03.2020 and requested for relevant and vital documents, in response to the notice issued by i....... + More