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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 32 Records
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2023 (5) TMI 1189
Production of C-Forms - Seeking return of amount recovered consequent to such communication in excess of 30% of the demand along with interest - whether this Court must dispose of the petition with only orders on the petitioner s grievance as against the communications dated 27.10.2020 in order to enable effective and complete adjudication? HELD THAT:- If the law does not prohibit multiple assessments under circumstances and such circumstances could include the subsequent production of statutory C-forms, the petitioner should not be exposed to the travails of multiple proceedings. This Court must also consider the fact that the department has realised the entire demand as way back as in the month of November 2020. If the petitioner is permitted to produce the Statutory C-Forms and the fourth respondent is 1 Sri Hema Kumar K, lear....... + More
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2023 (5) TMI 1147
Review of Order after gap of 13 years - delay can be condoned or not - right for cross-examination to the third party in reassessment proceedings - Seeking Refund alongwith Interest - HELD THAT:- In the facts of the present case, initial assessment order was passed wayback on 09.01.2001 (Annexure P-1). Thereafter, reassessment order was passed on 12.06.2002 (Annexure P-2) and a demand for Rs. 18,20,000/- was raised. Thereafter, appeal filed by the assessee before the Joint Excise and Taxation Commissioner (A), Hisar was dismissed vide order dated 19.12.2002 (Annexure P-3). However, the demand was reduced to Rs. 17,06,322/-. The said order was challenged by the petitioner whereby the Tribunal disposed of the appeal on 03.10.2012 (Annexure P-4) by observing that the assessee had a right for cross-examination to the third party in reasses....... + More
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2023 (5) TMI 1146
Cancellation of Exemption/Entitlement Certificate for discontinuance of business by the unit during the currency of Exemption Period - activities did not totally stopped in Delhi as there were still many suppliers - Rule 28A of HGST Rules, 1975 - HELD THAT:- It is not in dispute that the appellant was granted benefit of exemption from sales to the tune of Rs. 68,24,200/-for nine years, but, he availed the benefit of only Rs. 6,22,830/-, as the industry unit was closed down and he could not run the unit for next five years, as per the policy. Whether the circumstances were beyond the control of the appellant-Company? HELD THAT:- After going through order dated 09.11.2017, it appears that the authorities had accepted this fact that identical units in the area closed down due to the fact that the consumers of their product started....... + More
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2023 (5) TMI 1074
Delayed Service of SCN - whether the impugned order dated 03.02.2020 (Annexure P-4), which was served upon the petitioner on 29.12.2021 i.e. after 22 months, would render the revisional order without jurisdiction? HELD THAT:- This aspect has already been considered by Hon ble the Supreme Court in STATE OF ANDHRA PRADESH VERSUS KHETMAL PAREKH M. RAMAKISHTAIAH AND CO. [ 1994 (2) TMI 260 - SUPREME COURT] . In that case, the Andhra Pradesh High Court had allowed the revision filed by the assessee on the ground that the Deputy Commissioner had passed the said order on 06.01.1973, but it was served on the assessee only on 21.11.1973. The High Court had accepted the submission of the assessee that the order, which was served beyond the period of limitation, could not have been passed before expiry of limitation on 06.01.1973. The ord....... + More
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2023 (5) TMI 970
Classification of goods sold - photo identity cards - to be classified under Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003 or under the residuary category under Section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003? - only the specific goods mentioned under Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003 merit classification under the said Entry as 'printed material' as well as 'stationery articles' or not? HELD THAT:- The first part of Entry 71 of the Schedule III to the KVAT Act specifies printed materials other than books meant for reading. The Tariff item No. 49.01 of the CET Act includes other products of the printing industry - For the purpose of Chapter 49 of the CET Act, printed also means reproduced by means of a duplicating machine, produced under the ....... + More
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2023 (5) TMI 969
Validity of SCN demanding VAT - charges collected for supplying and installation of goods in respect of internet and cable services - respondent was registered during the periods in question - taxability of charges collected by the Respondent for supplying and installation of goods in respect of internet and cable services provide by the Respondent to its customers - HELD THAT:- The electromagnetic waves are not goods and waves are merely carriers of information and are not consumed by the customers in any form. Therefore, in the transaction between the cable service provider and the customer there is no sale of any tangible goods. Hence, the transaction is not taxable. The KAT has rightly held that the notices sent by AO has merely made a bald allegation that the assessee had supplied goods without referring to the particular goods....... + More
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2023 (5) TMI 930
Classification of goods - Gas Metering Skids - classifiable under Chapter Tariff Heading No. 90328990 or classified as machinery under Entry No. 58A in Schedule II of the Gujarat Value Added Tax Act, 2002 where the rate of tax is 4 paise in the rupee - Gas Meter Skid are not used in the manufacture of the final product but only for transportation of Gas, or not - whether the Gas Metering Skid was not an accessory and/or component of the machine used in the manufacture of goods and therefore appropriately classifiable under Entry 58A of the Schedule II of the GVAT Act? HELD THAT:- As far as the Special Civil Applications are concerned, the orders challenged therein are the orders passed by the Deputy Commissioner respondent No.4 herein. The Deputy Commissioner, it was submitted, ex-parte relied on the order passed by the Tribuna....... + More
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2023 (5) TMI 898
Benefit of Concessional rate of tax denied - rejection of claim of the appellant for production of Form-C declaration - appellant s case is that the assessment was an ex parte assessment and Form-C declaration could not be produced - HELD THAT:- The decision of the authorities below in refusing to accept Form-C declaration is contrary to the settled legal principles. One of the earliest decisions on the said point is a Full Bench judgment of the High Court of Madras in the case of State of Tamil Nadu vs. Arulmurugan reported in [ 1982 (11) TMI 143 - MADRAS HIGH COURT ], where it was held that The fact that he subsequently produced the C forms cannot in any way justify the assessee's contention that necessary opportunity had not been granted to the assessee for the production of the C forms. There is no error of law in the conclusi....... + More
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2023 (5) TMI 889
Liability to pay Entertainment Tax - sharing of Revenue - proprietor has the ultimate control in the transmission of programs, which he receives from a satellite and through the Local Cable Operators (LCO), broadcasts to the subscribers - constitutional issue raised by the petitioner with reference to the 101st Amendment of the Constitution of India - power to levy and collect the tax as per the enactment, after the 101st amendment - HELD THAT:- A similar provision defining Proprietor was available in the Delhi enactment. The Division Bench which considered the matter in Siti Cable Networks Limited [ 2017 (3) TMI 627 - DELHI HIGH COURT ] also proceeded on the basis that the definition of the word Proprietor covers both the MSO and the LCO. It was held that the expression in the manner prescribed in Section 7, the charging section, ....... + More
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2023 (5) TMI 888
Condonation of delay in filing the application for refund - Refund of Excess Tax - time limitation - application rejected as the same is not made within 180 days. HELD THAT:- There is no dispute that vide assessment order dated 06.07.2016 and amount of Rs. 75,59,265/- (Rupees Seventy Five Lakh Fifty Nine Thousand Two Hundred Sixty Five Only) has been held to be payable as refund to the petitioner. There is also no dispute that the statute prescribes the procedure which is to be followed by the department in addressing the refunds. The provisions of the statute read with the Rules thus give power to the authorities to consider such application beyond limitation on such grounds and reasons mentioned as may be applicable. However, in the impugned order dated 29.08.2019 passed by the Superintendent of Taxes, Guwahati, Unit-A, there i....... + More
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2023 (5) TMI 887
Levy of tax - Direct Export Sales - Sales in the Course of Export - exempted under Section 5(1) and Section 5(3) respectively of the CST Act, 1956 - levy of tax on the only ground that the H forms and other related evidences were filed after passing of the Assessment Order as being contrary to the proviso to Rule 12(7) r/w Rule 12(10) of the CST (R T) Rules, 1957. Whether there are merits to consider the Writ Petition or not? - HELD THAT:- Admittedly the petitioner has not furnished Forms H and other connected evidence showing that he made Export Sales and Sales in the Course of Export before the assessment order was passed by the 2nd respondent. His submission is that due to the prevalence of Covid- 19 pandemic situations wherein a general ban was imposed by the Central and State Governments restricting the movements of the p....... + More
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2023 (5) TMI 856
Jurisdiction of DRT to waive off the pre-deposit while deciding the appeal - Section 19 of the DRT Act, as amended by Section 35 of Act No.44 of 2016 - relevant period, post amendment - HELD THAT:- This very question has been considered by this Court in A.K. SINHA, JATINDER MOHAN MITTAL VERSUS CANARA BANK, DEBTS RECOVERY APPELLANT TRIBUNAL AND OTHERS [ 2019 (7) TMI 1974 - PUNJAB AND HARYANA HIGH COURT] , whereby this Court had held that if, any amendment is made during the pendency of the appeal, the unamended provisions cannot be applied. In the present case as well, the appeal filed by the petitioner before the Appellate Authority could only be entertained, if it had deposited 25% of the additional demand as per amended provisions of Section 62 (5) of the Act. The application for waiver of pre-deposit was pending when the amendmen....... + More
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2023 (5) TMI 855
Classification of goods - Entitlement for exemption of payment of VAT in excess of 5% thereupon - Pizza - sandwich - falls within the notification dated 09.03.2010 or not - whether pizza and sandwich fall within the ambit of cooked food to claim benefit of exemption notification dated 09.03.2010? - HELD THAT:- It appears that the Tax Board has not even determined pizza to be food in the common parlance, even though it is cooked and served in restaurants or hotels. The Tax Board has restricted the definition of food to those meals that are consumed at regular hours/intervals for satisfaction of hunger and for sustenance, like vegetables, chapatti/roti, rice, etc. - In the opinion of this Court, both the authorities below have relied on extraneous, unsound, specious, and ill-founded factors and have therefore reached a perverse....... + More
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2023 (5) TMI 854
Liability to pay interest on additional tax - relevant date for commencement of interest liability - Additional demand of tax and interest under Section 14(6) of the Haryana Value Added Tax Act, 2003 - Income received by the dealer from M/s. Asia Motor Works against the repair of accidental trucks - warranty claim received in the shape of credit notes from the company i.e. M/s. Asia Motor Works in respect of the goods replaced during warranty claim and reduced from purchases - HELD THAT:- The judgment referred to by learned counsel for the respondents in UNITED RICELAND LIMITED AND ANOTHER VERSUS STATE OF HARYANA AND OTHERS [ 1995 (8) TMI 296 - PUNJAB HIGH COURT ], and Chaudhary Tractor Company, Tohana, District Sirsa vs. State of Haryana [ 2006 (5) TMI 455 - PUNJAB AND HARYANA HIGH COURT] would not be applicable as these cases deal w....... + More
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2023 (5) TMI 801
Seeking condonation of delay in filing revision - whether any plausible reason has been indicated by the revisionist in filing the instant revisions? - HELD THAT:- The delay in filing revision has been considered by this Court in Sales/Trade Tax Revision Defective No.6 of 2020 Commissioner Commercial Tax U.P. Lko. Vs. M/s. R.C. Sons., Rakabganj, Lucknow [ 2022 (9) TMI 533 - ALLAHABAD HIGH COURT ], with other connected defective revisions, decided on 7.9.2022, where the delay of 163 days was sought to be explained on the basis of the casual and lethargic attitude of the officials which prevails in the Department, on the part of the Officers concerned. The time limitation for filing of Revision against order impugned is 90 days from the date of communication of the order. Despite receiving impugned judgment and order on 25.07.2011, ....... + More
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2023 (5) TMI 753
Levy of additional tax - valuation - works contract - deduction of depreciation on machinery and tools - claiming of excess deductions on account of expenses and profit elements or not - HELD THAT:- It is crystal clear that notwithstanding the fact that there was no specific provision in the Act, 2003 qua deduction of depreciation in plant and machinery while computing taxable turnover on works contract at the relevant time still, keeping in view the principles as laid down in Gannon Dunkerley Co. s case [ 1992 (11) TMI 254 - SUPREME COURT] which had been interpreted by different High Courts in the above cited authorities, the said provision is to be interpreted to mean that the deduction for a claim in the nature of depreciation on account of use of plant and machinery was in contemplation of the discussion before Apex Court in G....... + More
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2023 (5) TMI 717
Taxability - sale of old cars - incidental ancillary to the business of the appellant-assessee and covered under the definition of business as defined under Section 2 (c) of Punjab VAT Act, 2005 or not - imposition of penalty without proving any mens-rea on the part of the appellant - charging of interest when there is no mens-rea on the part of the appellant and tax has been paid as per returns. Whether the sale of old car and freight received through Transport Union, can be added to the taxable turnover of the assessee? HELD THAT:- In the above said case, it was held that sale of discarded and unserviceable items was intended only for reduction of the space and to save accommodation. The said sale was not integrated with (or connected with) the main business even, if, the same was of considerable volume and frequency. - t....... + More
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2023 (5) TMI 649
Valuation - determination of sale price of Iron Ore sold by the petitioner - average rate of neighbouring mines in exercise of the powers under Section 35(7) read with Section 30(4) of the JVAT Act - HELD THAT:- After going through the impugned order and other relevant documents placed, it appears that revised assessment proceeding of the petitioner was completed and an order has been passed whereby, in exercise of power u/s 35(7) r/w section 30(4) of the JVAT Act, tax and interest has been imposed upon the petitioner on the ground that petitioner has concealed its GTO. After going through the proviso to Section 35 (7) of the Act it appears that the statute specifically postulates that prescribed authority shall record its reason before initiating the proceedings and no order shall be passed under this sub section without giving the....... + More
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2023 (5) TMI 648
Rebate on Input Tax paid on diesel - activity of crushing the boulders into gitti amounts to manufacturing (or not) and for this process, diesel is used as raw material - interpretation of Section 14(1AC) of MP VAT Act - HELD THAT:- The learned Appellate Tribunal has considered the first contention of the appellant about the activities of stone crushing is amount to manufacture or not. According to the Tribunal, the appellant is only changing the size of stones from boulder to gitti , hence, there is no change in its character by reducing the size. The manufacturing includes any activities that bring out a change in final product. The Apex court in the case of COMMISSIONER OF SALES TAX, UP. VERSUS LAL KUNWA STONE CRUSHER (P) LTD. [ 2000 (3) TMI 58 - SUPREME COURT ] held that Even if gitti, kankar, stone ballast, etc. may all b....... + More
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2023 (5) TMI 647
Reversal of ITC - incentives / discounts received by the appellant from its vendors - attachment of bank accounts - HELD THAT:- Out of the total disputed tax of Rs.1,02,05,505/- for the assessment years in question, a sum of Rs.46,81,461/- relates to the reversal of ITC on incentives, which is covered by the judgment of the Apex Court in M/s.Jayaram Co. case [ 2016 (9) TMI 408 - SUPREME COURT ] wherein, the assessment orders dated 29.10.2010, with respect to reversal of input tax on incentives / discounts received by the appellant from its vendors, were set aside - After deducting the said sum of Rs.46,81,461/-, the balance sum of Rs.55,24,044/- pertaining to other issues, to which, the appellant has also filed application under Section 84 of the TNVAT Act, 2006. Considering the total quantum covered under Section 19(20) of the Ta....... + More
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