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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 62 Records
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2023 (3) TMI 1331
Rate of tax - HSD and LDO - fresh assessment under Section 12(8) of the OST Act - such reassessment is vitiated on account of “change of opinion” or not - disallowing set off of entry tax paid on the goods which were sold to the dealers at concessional rate of tax @ 4% as per Entry 81 of schedule appended to Notification dated 31.03.2001 issued under Section 5(1) of the OST Act - set off of entry tax - whether the petitioner is entitled to set off entry tax paid against tax payable for sale of goods? HELD THAT:- Both the First Appellate Authority and the Second Appellate Authority have come to the conclusion that the petitioner, having dealt with the item(s) mentioned in Entry No.101 and sold said item(s) against declaration in Form IV at concessional rate of tax, is not entitled to get set off of entry tax paid against the am....... + More
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2023 (3) TMI 1330
Validity of assessment order - scope of rectification or reassessment and the powers under Section 10-B of the Act - non-entitlement to the amounts deposited towards development charges as the same were charged from the buyer - Tribunal specifically recorded that the material which led to the passing of order in the year 2015 were not available with the Assessing Authority when the assessment was done for the first time in the year 2012. HELD THAT:- In view of the law as laid down in the case of M/s. A.K. Corporation [[1993 (11) TMI 226 - ALLAHABAD HIGH COURT]], it is well settled that the assessment after Section 10-B of the Act proceedings has to be confined to the material on record that were available when the first assessment order was passed, any subsequent material cannot be the basis for reassessment in view of the law laid down - The order of the Tribunal is in consonance with the law, as such the revision filed by the State is liable to be dismissed. Revision dismissed.
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2023 (3) TMI 1270
Entitlement for interest on the amount due as there is no specific provision under the VAT Act for payment of interest on refund - HELD THAT:- Admittedly, the assessment order was quashed upholding the order of this Court - the respondent was obliged to refund the amount so collected to the petitioner immediately after dismissal of SLP. Even though, there is no provisions of payment of interest on refund of amount so collected under the VAT Act, but, looking to the fact that the SLP was dismissed on 17.04.2017, the petitioner would be eligible for interest@6% per annum w.e.f. 17.04.2017 till the date of refund. In the circumstances, petition is allowed - Respondents are directed to refund the amount so collected and withheld since 2016 alongwith interest @6% per annum w.e.f. 17.04.2017 till the actual date of payment.
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2023 (3) TMI 1269
Reopening of assessment under Section 12(8) of the O.S.T. Act, 1947 - rate of tax - turnover relating to payments received towards supply of goods - taxable at 4% or 13%? - works contract or transaction of sale - HELD THAT:- The law regarding contract for supply, erection and thereafter installation of machinery was entertained as contract work and no independent sale had ever been made since the principles of law have already been decided in number of cases also and the petitioner is deriving the principles from the case of COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, BOMBAY VERSUS BRIMCO PLASTIC MACHINERY PRIVATE LIMITED [1995 (2) TMI 379 - BOMBAY HIGH COURT] had categorically stated that the works contract executed along with supply installation etc. will be taxed as works contract exigible to Orissa Sales Tax @ 4%. In the case of STA....... + More
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2023 (3) TMI 1268
Club and Association Services - applicability of doctrine of mutuality - supply of goods/services/amenities/luxuries by the club to its members - supply effected by one person to another for consideration or not - HELD THAT:- In Lotus Club [2018 (10) TMI 452 - KERLA HIGH COURT], the Division Bench essentially followed an earlier division bench judgment of this Court in Trivandrum Club v. Sales Tax Officer (Luxury Tax) [2013 (1) TMI 606 - KERALA HIGH COURT] that unambiguously held that under the KTL Act, the charging section recognised the club as the person liable to luxury tax. The Division Bench therefore recognised the club as the person on whom the incidence of tax fell. Since the later division bench in Lotus Club did not find any cause for doubting the propositions laid down in Trivandrum Club and dismissed the appeal preferred by L....... + More
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2023 (3) TMI 1267
Seeking grant of stay on deposit of 20% of the existing tax demand - non-maintenance of books of account properly - pattern of suppression was established - HELD THAT:- The Tribunal has considered the relevant facts and has also exercised discretion in accordance with the law. On perusing the orders impugned before it, it has granted a conditional stay, which is found to be reasonable and legal. There are no merit in the original petition, which will stand dismissed. However, as a measure of indulgence, we extend the time granted by the Tribunal for complying with the conditions imposed up to 17.04.2023. If the petitioner complies with the order of the Tribunal before 17.4.2023, it will be treated as compliance with the order of the Tribunal for the grant of stay of the recovery. The petitioner may also move the Tribunal for an expeditious hearing of the appeal.
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2023 (3) TMI 1266
Condonation of delay of 2569 days in filing the appeal - reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012 - Sufficient cause for delay, present or not - HELD THAT:- The Court is of the view that what was expressed in the context of the Land Acquisition proceedings cannot ipso facto be extrapolated to proceedings like the present one which arise under the Sales Tax legislation. Here, the Assessee is fully aware of the requirement of having to file returns and proceedings within time. After all, the Petitioner is a dealer registered under the Orissa Sales Tax Act and is aware of the necessity for filing returns, for challenging demands before an Appellate Authority and of the fact of the further ap....... + More
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2023 (3) TMI 1206
Validity of assessment proceedings - seeking certain modifications to the turnover returned by the petitioner - HELD THAT:- There has been substantial elapse of time from the inception of the original proceedings in October, 2014 till 2020 when the present impugned orders have been passed. Hence the following directions are issued: (i) The petitioner will remit the taxes on the turnover that was omitted to be offered along with interest for the delay within two weeks from the date of receipt of this order. (ii) Upon condition that the amount as above is so remitted, the objections of the petitioner filed on 22.12.2014 shall be taken into account as though they constitute an application for rectification under Section 84 of the Act, and disposed within a period of four weeks thereafter. These writ petitions stand disposed.
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2023 (3) TMI 1119
Disallowance of exemption from payment of tax under 1996-2001 industrial policy - molasses, bagasse and filter mud - disallowance on the ground that it would amount to dual benefit because the petitioner is enjoying the benefit of deferral of purchase tax on sugarcane - sale of by-products namely, molasses, bagasse and filter mud - disallowance when the petitioner's application for granting of FAVC was pending consideration before the SLCC. HELD THAT:- The AO (Assessing Officer) has disallowed the exemption on the premise that it would amount to dual benefit to the petitioner. The State Government have also denied the benefit which has been considered in the aforementioned writ petition. Thus, the subject matter is common in the said writ petition and this revision petition. In our considered opinion, the reasons recorded while allowi....... + More
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2023 (3) TMI 1066
Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - Right of Auction Purchaser of property - borrowers failed and neglected to clear the outstanding dues to the Petitioner Bank - Seeking directions to issue NOC to the Petitioners for effecting the transfer of the Secured Assets in its name, without any requirement of making payment of the dues of the Respondent No.3 and/or NOC of Respondent No.3. Whether the Petitioner Bank having registered mortgage of the secured asset with Central Registry of Securitization Asset Reconstruction and Security Interest of India (CERSAI) will have priority to make its claim over the claims/charge of the Sales Tax Department arising out of the dues under the Maharashtra Value Added Tax Act, 2002 (MVAT) against the borrower to enforce the ....... + More
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2023 (3) TMI 1065
Time Limitation - Levy of penalty - suo-moto revision initiated by the respondent no. 3 was much after expiry of the period of limitation as prescribed under Sections 33 and 74 of the TVAT Act, 2004 - HELD THAT:- The respondent no. 4 after verification of the relevant documents of the petitioner had completed the assessment by assessment order dated 24.03.2015. From the face of the record, it is apparent that the respondent no. 4 on 10.07.2020 i.e. after elapse of more than five years had issued a notice under Section 70(1) of the TVAT Act, upon the petitioner wherein the petitioner was asked to appear in person or by his authorized representative and to explain as to why the assessment shall not be cancelled or modified. As per sections 33 of 74 of the TVAT Act, 2004, the issuance of notice after elapse of five years is barred by limitat....... + More
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2023 (3) TMI 1028
Levy of penalty upon the appellant under Section 51 (7) (b) of the Punjab VAT Act - penalty levied on the ground that there was mens rea to evade tax in the present case as the goods meant for trade were being transported by the dealer without proper and genuine documents with an intention to evade tax - HELD THAT:- It transpires that the department had committed a mistake by not involving M/s K.S. Steel Tubes Ltd. regarding transaction of goods from its premises without invoice. At the time of detention of vehicle and goods, the driver had produced the computerized invoice, which could have been destroyed after the vehicle had left the limits of Punjab and this fact has gone unaccounted. This invoice was not held to be genuine. More so, after about one week, the documents were produced before the designated officer during inquiry, showin....... + More
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2023 (3) TMI 1027
Service of SCN - Whether notice N-2 was properly served to the appellant as per the provisions of order V of CPC read with rule 79 of HVAT Act? - service of notice N2 is valid if served to an unknown and unnamed person, who is neither the addressee nor his regular employee and nor a person authorized by the addressee, or not? - department is right in sending subsequent notices without mentioning or referring to Notice N-2, which had already been allegedly served and without referring to the fact that none had appeared in response to the notice N2, or not? HELD THAT:- The assessing officer vide order dated 29.03.2013 had framed assessment under Section 15(3) of HVAT Act as well as CST Act to the tune of Rs.34,23,021/- by observing that the appellant-assessee was illegally claiming exemption from HVAT and CST by showing transactions between....... + More
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2023 (3) TMI 1026
Revisional powers of respondent-authorities under Section 61 (2) of the Haryana Value Added Tax Act, 2003 - after passing of the assessment order, no proceedings were pending under the Haryana General Sales Tax Act, 1973 - HELD THAT:- In the present case, the assessment order for the year 2002-2003 has been passed on 19.03.2007 (Annexure A-1). As per the judgment in EXCISE AND TAXATION COMMISSIONER, HARYANA VERSUS M/S FRIGOGLASS INDIA PRIVATE LIMITED AND ANOTHER [2019 (5) TMI 1178 - PUNJAB AND HARYANA HIGH COURT], period of three years would expire in the year 2006. However, this order in itself was beyond the period of limitation. Apart from this fact, the revisional authority, while exercising its powers under the Haryana General Sales Tax Act, 1973, had issued notice for revising the assessment order. On the date of issuing this notice....... + More
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2023 (3) TMI 1005
Retrospective withdrawal of exemption - Constitutional Validity of Notification No.II (1)/CTR/75 (b-2)/2007, dated 19.12.2007 (G.O.Ms.No.198) - vires of Sections 30 and 88 of the Tamil Nadu Value Added Tax Act, 2006 and Articles 14, 19 (1) (g), 265, 301 and 304 (a) of the Constitution of India - exemption to Waste Paper, Paper Boards and used/old bottles - refund - principles of unjust enrichment. Whether the impugned notification(s) which imports the condition that the exemption to Waste Paper, Paper Boards and used/old bottles shall be subject to the concession that the said goods are sold on inter-state trade and tax has been paid under the Central Sales Tax Act, 1956, retrospectively is within or beyond the scope of the powers conferred on the Government in terms of Section 17 of the TNGST Act, 1959 (or) Section 30 read with Section 8....... + More
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2023 (3) TMI 1004
Inter unit transfer of goods would constitute a sale or not - Rejection of claim of the petitioner that the transfer of goods from one unit of the petitioner company to another unit does not constitute sale - whether independent registrations are obtained by the units and whether different business are carried out by different units of the same company to conclude that two different entities are in existence? HELD THAT:- It is found that mere independent registrations or the fact that different lines of business would not convert an inter unit transfer as constituting a ''sale''. Unless and until it is shown that there are two distinct legal entities involved in a transaction, levy of tax by treating it as a transaction of sale is wholly impermissible. It would be relevant to refer to the following judgment of the Andhra P....... + More
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2023 (3) TMI 942
Reopening of assessment - order of assessment itself was not issued by the Authorities - HELD THAT:- The dispute raised in the present Writ Petition is squarely covered by the decision of the Division Bench of this High Court rendered in the case of State of Chhattisgarh & Ors. v. M/s Tata Teleservices Limited [2022 (12) TMI 264 - CHHATTISGARH HIGH COURT]. These Writ Appeals by the State were preferred against the Order passed by the Single Bench in Writ Petition (T) No.79/2017 on 20.3.2018. In the said Writ Petition, the Writ Court in identical set of facts had held the order of reopening of assessment to be bad when the order of assessment itself was not issued by the Authorities. The said Order of the Single Bench was subjected to challenge by the State before the Division Bench in the aforesaid Writ Appeals. The Division Bench rej....... + More
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2023 (3) TMI 941
Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - It is the case of the petitioner company that it had suffered because of serious breakdown of law and order and was not able to submit the financial returns - HELD THAT:- It appears that in the order dated 28.01.2013 by which the writ petition was disposed of, it was recorded that the petition was filed in the year 2001 seeking a direction to revive the petitioner sick unit pursuant to a minutes of meeting dated 14.06.2000 and also to quash the order dated 22.11.2001 passed by the Board of Industries and Financial Reconstruction (BIFR). The stand of the State that the petitioner was not entitled to any relief and that the benefit had already been availing by the petitioner was recorded. It appears that a concession wa....... + More
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2023 (3) TMI 940
Reversal of Input Tax Credit (ITC) - manufacturing / invisible loss - Interpretation of statute - construction/interplay of Section 19(2)(ii) vis-a-vis Section 19 (9) of the Tamil Nadu Value Added Tax Act, 2006 - reversal of Input Tax Credit on account of manufacturing / invisible loss - validity of Circular dated 20.10.2011 by which instructions were issued stating that wastage at all levels must be considered taking into account the nature of commodity and that the credit was to be reversed in respect of manufacturing/invisible loss in terms of Section 19 (9) of the TNVAT Act. HELD THAT:- Input Tax Credit is in the nature of a concession and is the pivot/axis around which the VAT Scheme revolves. The State legislature has under Section 19 (2) of the TNVAT Act identified circumstances under which the benefit of Input Tax Credit is grante....... + More
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2023 (3) TMI 939
Penalty order - calculation of annual sales turnover - applicability of provisions of Section 4 of Andhra Pradesh VAT Act,2005 in general and sub-Section (9) of Section 4 of the Act in particular - HELD THAT:- A perusal of the order passed by the Assessing Officer shows that the Assessing Officer in the impugned order categorically discussed about the applicability of various provisions of law, including Section 4 and also explanation to Clause (d) of the sub-Section (9) of Section 4 of the Act and recorded the conclusions. It is not in dispute that immediately after receipt of the impugned orders, the present Writ Petitions came to be instituted before this Court. All these contentions now sought to be urged in the present Writ Petitions, in the considered opinion of this Court, can as well be agitated before the Contempt Court under the....... + More
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