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VAT and Sales Tax - High Court - Case Laws

Showing 1 to 20 of 19256 Records

  • 2017 (12) TMI 537 - MADRAS HIGH COURT

    Indian Coffee Workers Co-operative Society Ltd. Versus The Joint Commissioner (CT) , The Commercial Tax Officer

    Defective application - application for waiver of penalty - Exemption from payment of tax - Held that - In somewhat similar circumstances, the Hon ble Division Bench in the case of Chetak Timber Products (P) Ltd., vs. Joint Commissioner and another 2014 (9) TMI 72 - MADRAS HIGH COURT , held that when there is a defective application, the Designated Authority should return the application for rectification. - The reason assigned by the first respo....... + More


  • 2017 (12) TMI 312 - ALLAHABAD HIGH COURT

    New Mount Trading & Investment Co. Ltd. Versus Additional Commissioner Grade-I Commercial Tax & Anr.

    Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute reason to believe - escapement from tax - deemed sale of construction material - Held that - the jurisdiction to reassess the petitioner could arise under Section 29 only if after the petitioner s assessing authority records a valid reason to believe as is the requirement of the Act itself - it cannot be gain said that at present merely a show c....... + More


  • 2017 (12) TMI 264 - KERALA HIGH COURT

    M/s. Sinicon Controls [P] Ltd. Versus The Commercial Tax Officer, Palakkad, State of Kerala, Thiruvananthapuram, Inspecting Asst. Commissioner, Department Of Commercial Taxes, Palakkad And Union Bank Of India, Kannur

    Exemption from CST - disallowance of export sales - demand on the ground that on the ground that the petitioner did not produce documents to show that he had realised the proceeds of the export sale in foreign currency, in India - Held that - there is no provision under the Act or Rules which mandates that the petitioner should produce a document showing realisation of export proceeds as a condition for claiming the exemption that is available fo....... + More


  • 2017 (12) TMI 263 - TELANGANA & ANDHRA PRADESH HIGH COURT

    M/s. Varun Tech Industries Versus The State of Andhra Pradesh And Others

    Validity of assessment order - time limitation - APVAT Act - case of petitioner is that out of the block period of 1.9.2005 to 31.3.2012, the period of 1.9.2005 to March 2009 falls beyond the limitation period of four years, that therefore respondent No.4 had no jurisdiction to pass such an order and that, as the power exercised by respondent No.4 is without jurisdiction - case of Revenue is that the writ petition was filed bypassing the effectiv....... + More


  • 2017 (12) TMI 205 - MADRAS HIGH COURT

    M/s. Blue Star Limited Versus The State of Tamil Nadu, The Special Commissioner & Commissioner of Commercial Taxes, The Commercial Tax Officer

    Waiver of assessment procedure - fire accident occurred in the business premises of the petitioner on 11.01.2002 - petitioner s case is that on account of the fire accident, entire records, books of accounts, etc. which were kept in the office premises were gutted down and are not available with the petitioner for production before the Assessing Officer and therefore, requested for waiver of the assessment procedure - Held that - nothing appears ....... + More


  • 2017 (12) TMI 204 - MADRAS HIGH COURT

    Subhyog Steels Ltd. Versus The Commercial Tax Officer

    Jurisdiction - time limitation - whether the first respondent, in exercise of his powers under Section 32 of the TNGST Act, while purporting to pass orders of assessment could do so, beyond the period of limitation stipulated under Section 16 of the TNGST Act, 1959? - Held that - the issue involved in this writ petition is squarely covered by the decision of this Court in the case of Salem Steel Suppliers and others vs. The Deputy Commissioner an....... + More


  • 2017 (12) TMI 203 - MADRAS HIGH COURT

    M/s. Maurya Motors Versus The Commercial Tax Officer

    Penalty on entry tax - Section 15 of the Entry Tax Act - Held that - Section 15(1) of the Entry Tax Act could be invoked only when a person, who is liable to pay tax under the Entry Tax Act, fails to comply with any of the provisions of the Entry Tax Act, and if he fails to do so, he is liable to pay penalty not exceeding finalised amount of tax - On a reading of the impugned assessment order, it is not clear as to how the respondent imposed pena....... + More


  • 2017 (12) TMI 3 - MADRAS HIGH COURT

    International Flavours & Fragrances India Pvt. Ltd. Versus The Assistant Commissioner (CT)

    Reversal of input tax credit - TNVAT Act - computation of taxable turnover - liability of interest - Held that - it is the endeavour of the petitioner to state that the respondent committed a serious error in clubbing turnover under the CST Act and to draw the inference that the taxable turnover has exceeded ₹ 200 Crores and therefore, returns filed by them are belated and the petitioner is liable for payment of interest - with regard to Ru....... + More


  • 2017 (12) TMI 2 - MADRAS HIGH COURT

    The State of Tamilnadu rep. by the Joint Commissioner (CT) Versus Baron Power Ltd.

    Rate of tax - purchase turnover - TNGST Act - purchases of raw materials, availing concessional rate of tax, under Section 3(3) of the TNGST Act, 1959, by issue of Form XVII declaration and used them in the manufacture of goods and effected export sales - taxable under Section 3(3) of the TNGST Act, 1959 or under Section 3(4) of the TNGST Act, 1959? - Held that - In State of Tamil Nadu v. Essar Inc., 2014 (8) TMI 935 - MADRAS HIGH COURT , while c....... + More


  • 2017 (11) TMI 1565 - MADRAS HIGH COURT

    M/s. Kanwar Enterprises (P) Ltd. Versus The Assistant Commissioner Tambaram Assessment Circle, The Deputy Commissioner (CT) And The Commissioner of Commercial Taxes, Chennai

    Refund claim - Form P - Held that - It is high time that the third respondent - the Commissioner of Commercial Taxes fixes personal responsibility on the officers, who delay such refund claims. Even when the Assessing Officers are summoned to court for non compliance of directions issued to effect admitted refund of excess tax, the Officers invariably state that their superior officers are yet to approve it. Hence, it is high time for the third r....... + More


  • 2017 (11) TMI 1501 - ALLAHABAD HIGH COURT

    M/s Jai Durga Industries Versus The Commissioner, Trade Tax U.P. Lucknow

    Initiation of reassessment proceedings - Section 21 of the 1948 Act - sale of SSF - Held that - In view of the inextricable and umbilical link between the material and the formation of an opinion, in the considered view of this Court, it was wholly improper for the assessing authority to proceeded to assess the revisionist with respect to the sale of SSF - the assessing authority had never decided to reassess the revisionist on the issue of SSF. ....... + More


  • 2017 (11) TMI 1488 - ALLAHABAD HIGH COURT

    Commissioner, Commercial Tax, Lucknow Versus M/s M.R. Soap Pvt. Ltd.

    Condonation of delay in filing revision - delay of eight years, eight months and twenty five days - Held that - the order of Tribunal was served upon the department on 09.07.2002 and it has been stated that the department has decided to file revision on 02.01.2003 i.e. after about six months from the date of service of order dated 09.07.2002. In the year 2009, the department came to know that no revision has been filed by the State Counsel. There....... + More


  • 2017 (11) TMI 1376 - MADRAS HIGH COURT

    Raja Vilas Jewellery Versus The Commercial Tax Officer (CT) , Nagapattinam

    Suppression of facts - purchase omission - sales suppression - levy of tax and penalty u/s 27(3)(c) of the TNVAT Act, 2006 - Held that - the petitioner wanted the respondent to accept the monthly returns. However, the respondent, construing the representation dated 31.3.2017 received on 03.4.2017, as an objection, completed the assessment. In the representation dated 31.3.2017, the petitioner sought for an adjournment only apart from mentioning t....... + More


  • 2017 (11) TMI 1316 - TELANGANA AND ANDHRA PRADESH HIGH COURT

    M/s. Super Spinning Mills Ltd. Versus Joint Commissioner of State Tax (formerly Deputy Commissioner of Commercial Taxes) , Ananthapuram

    Principles of natural justice - jurisdiction under Section 32(2) of the Act - revisional powers of Commissioner - Held that - the revisional power can be exercised by the competent authority in order to examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act - It is evident from the impugned order that respondent No.1 has exercised her revisional power w....... + More


  • 2017 (11) TMI 1315 - MADRAS HIGH COURT

    V.R.S. Confectionery Versus The Commissioner of Commercial Taxes, The Commercial Tax Officer

    Rate of tax - confectionery items produced and packed in covers containing the name V.R.S. Confectionery, Rasipuram - whether taxable at 12 under residuary entry or 4 as unbranded confectionery? - Whether the items can be said to have Brand names? - Held that - the mentioning of the name of the petitioner being the producer of those goods in the packing materials cannot be construed as a brand or a brand name or a trade mark or a trade name. At b....... + More


  • 2017 (11) TMI 1299 - MADRAS HIGH COURT

    The Commissioner of Commercial Taxes, The Joint Commissioner (CT) , LTU, The Deputy Commissioner (CT) I, LTU Versus M/s. Empee Distilleries Ltd., The Tamil Nadu State Marketing Corporation Ltd.

    Delay in payment of tax - TNVAT Act and TNVAT Rules - sale of liquor - Form U notice / garnishee order - payment of arrear of tax in instalments - Held that - the respondent cannot seek indulgence everytime to make the payment in instalments by stating one reason or the other, and further observed that once the tax liability is fixed and also admitted by the respondents, it is the bounden duty to pay without dragging the matter. - As per Rules 7(....... + More


  • 2017 (11) TMI 1298 - DELHI HIGH COURT

    IJM Corporation Berhad, M.V. Omni Projects (India) Ltd., Daimler Financial Services (P) Ltd., & Femc- Pratibha Joint Venture Versus Commissioner of Trade & Taxes

    Interest on refunds - relevant date for computation of interest - Section 42(1)(a) of the Delhi Value Added Tax, 2004 - interpretation of statute - case of the respondent authorities is that the petitioner/ IJM Corporation Berhad would be entitled to refund in terms of Section 42(1)(a) of the Act after a period of one or two months, as the case may be, from the date of filing of the Return and not from the date of filing of the return - Held that....... + More


  • 2017 (11) TMI 1163 - KERALA HIGH COURT

    M/s. New Kuruvattoor Jewellery Versus The Intelligence Officer (IB) -II, The Commercial Tax Officer, State of Kerala

    Jurisdiction - Article 226 of the Constitution of India - alternative remedy of appeal - Held that - contentions, on a plain reading of it, itself would show that, contentions are on merits and not on jurisdictional issue alone - In a case where the contentions urged have been dealt with and answered, it is neither permissible for the litigant to thereafter seek liberty of this Court to be relegated to pursue statutory remedies and thereby to get....... + More


  • 2017 (11) TMI 1162 - MADRAS HIGH COURT

    M/s. Coastal Oil and Gas Infrastructure Pvt Ltd. Versus The Assistant Commissioner (CT) , The Branch Manager, Bank of India, The Branch Manager, State Bank of India

    Validity of assessment order - rectification petition - alternative remedy of appeal - section 84 of TNVAT Act - Held that - the orders of assessment dated 18.07.2016, were sought to be rectified by filing applications under Section 84 of the TNVAT Act, 2006 and finding that there is no error apparent on the face of the record, said petitions have been dismissed on 30.09.2016. Assessment orders merges with the orders passed in the rectification p....... + More


  • 2017 (11) TMI 1161 - MADRAS HIGH COURT

    Green Ply Industries Ltd. Versus The Commissioner of Commercial Taxes, The Commercial Tax Officer

    Reopening of assessment - imposing higher rate of tax - whether reopening of assessments are justified, when assesment are complete and tax has been already paid - Held that - the issue involved in this writ petition is squarely covered by the decision of the Division Bench of this Court in the case of The Commissioner of Commercial Taxes, Chennai and another V. M/s.Sundek India Ltd. 2015 (9) TMI 45 - MADRAS HIGH COURT , where it was held that as....... + More


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