2018 (7) TMI 906
Refund of excess amount paid - the respondents could no longer process the return and assess the amounts, in view of the limitation under Section 34 - DVAT Act - Held that - The petitioner had previously approached this court, for a direction that having regard to the circumstances, its refund claims for the period upto March, 2011 ought to be granted. This court, while disposing of the petition, gave a time bound direction. Instead of adhering t....... + More
2018 (7) TMI 905
Liability to pay certain sums on the petitioners in their capacity as Directors - proceedings by virtue of sub-section (6) of Section 44 of the Maharashtra Value Added Tax Act, 2002 on Directors - proper opportunity not given to Directors to show cause. - Held that - In the event the petitioners show cause, then an opportunity of personal hearing will be afforded to the petitioners and a reasoned order will follow thereafter. At such an opportuni....... + More
2018 (7) TMI 837
Classification of goods - dyes and chemicals, Ammonia Victoria blue, rhodamine, methyl violet, oil blue, oil green and croum scarlet - whether the goods purchased and sold by the assessee, viz., Ammonia Victoria blue, rohodamine, methyl violet, oil blue, oil green and croum scarlet, which according to them, are basic dyes and acid dyes, taxable at 8%, as per Entry 16 of Part C of the First Schedule or colours and pigments, liable to tax at 16% un....... + More
2018 (7) TMI 668
Classification of goods - Sharbat Rooh Afza - U.P. VAT Act - common parlance test - essential character test - Whether the Commercial Tax Tribunal was legally justified in passing the impugned order classifying the product Rooh Afza under the residuary entry (Entry 1 of Schedule V) and not under the Entry 103 of Part A of Schedule II of the U.P. VAT Act? - Held that - The application of common parlance test is an extension of general principles o....... + More
2018 (7) TMI 514
Whether the Tribunal was justified in holding that the credit in the Dealers Spare Part Account received by the Petitioner from Maruti Udyog Ltd. amunting to ₹ 30,52,192/ can be treated as actual Sale price received by the Appellant for replacement of spares during the manufacturer s warranty scheme and therefore liable to Tax under the provisions of the MVAT Act? - Held that - The manner of using the credit does not detract from the fact t....... + More
2018 (7) TMI 400
Concessional rate of duty - Declared Goods -iron and steel goods used in works contracts of fabrication and creation of doors, window frames, grills etc. - Section 15 of the Central Sales Tax Act - Held that - The issue is covered by the decision in the case of Smt B. Narasamma V/s. Deputy Commissioner, Commercial Taxes, Karnataka & Another 2016 (8) TMI 636 - SUPREME COURT , where it was held that the Assessee engaged in the works contracts o....... + More
2018 (7) TMI 399
Whether the Value Added Tax Tribunal was correct in confirming the order of the Adjudicating Authority raising tax, interest and penalty demands against the assessee? - Whether such tax, interest and penalty demands could have been raised on the ground that the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect ignoring the evidence produced by the assessee to contend that there was ac....... + More
2018 (7) TMI 398
Validity of Revision of assessment order - Amnesty Scheme 2004 - Works contract - Whether on the facts and in the circumstances of the case, the Tribunal is justified in upholding the order of revision of assessment order , though it is passed, after the assessment order reached to finality, in view of the order passed under the Amnesty Scheme 2004 ? - Held that - The Amnesty Scheme, 2004 was itself subject to the department having right to pass ....... + More
2018 (7) TMI 234
Validity of assessment orders - rejection of books of accounts of the revisionist - it was seen that the revisionist has evaded the purchase and sale of his transaction and has evaded the payment of tax and he has further considered that since the survey was conducted in the month of August 2013, the estimate of undisclosed sales cannot be over and above of ₹ 50 lac - Held that - The order of the Tribunal is modified to the extent that the ....... + More
2018 (7) TMI 233
Condonation of delay of 1782 days in filing the present revision - insufficient reason for condoning the delay - Held that - Since the delay in filing the revision is inordinate and has not been explained sufficiently in the affidavit accompanying the delay condonation application, the delay condonation application is liable to be dismissed - Application for COD dismissed........ + More
2018 (7) TMI 232
Penalty u/s 67(1)(c)(d) & (i) of the Kerala Value Added Tax Act, 2003 - Held that - The issue whether the petitioner is liable to penalty under the Act is a matter for the first respondent to consider at the first instance, after considering the objections, if any, raised by the petitioner against the proposal made in Ext. P1 notice - petition is dismissed........ + More
2018 (7) TMI 149
Taxability - materials like sand, jelly, bricks, etc purchased from unregistered dealers were held to be taxable - Commissioner of Commercial Taxes, Zone-I exercising powers under Section 64(1) of the Act revised the said order of the First Appellate Authority, and the order of First Appellate Authority was set aside restoring the order of the Assessing Officer relating to the tax periods April 2005 to March 2009 - Jurisdiction. - Whether the Rev....... + More
2018 (7) TMI 148
Review application - modification/rectification of assessment of base year - compounding of tax under the Kerala General Sales Tax Act - Held that - It is apposite to allow these review petitions and recall the judgment, against which these applications have been impelled........ + More
2018 (7) TMI 147
Levy of Turnover tax - sale of Bread - Composition Scheme - Whether the Gujarat Value Added Tax Tribunal was justified in holding that lump sum tax is payable under the Gujarat Value Added Tax Act, 2003 on the turnover of sales of bread ? - Held that - Ordinarily a dealer engaged in the manufacturing activity would not be entitled to composition of tax provided under sub-section 1 of Section 14, unless the manufacturing activity in question has b....... + More
2018 (7) TMI 146
Levy of Turnover tax - sale of Bread - Composition Scheme - Whether the Gujarat Value Added Tax Tribunal was justified in holding that lump sum tax is payable under the Gujarat Value Added Tax Act, 2003 on the turnover of sales of bread ? - Held that - Ordinarily a dealer engaged in the manufacturing activity would not be entitled to composition of tax provided under sub-section 1 of Section 14, unless the manufacturing activity in question has b....... + More
2018 (7) TMI 145
Liability of KVAT on the proceeds realized from the sale of hypothecated vehicles - hypothecation wherein the original owner is the borrower - Whether on the facts and in the circumstances of the case where (a) the Bank is not the owner of the vehicle at the time of sale and property in the vehicle was with the registered owner and (b) the Borrower executes irrevocable power of attorney to the Bank authorizing the bank to sell the vehicles and ot....... + More
2018 (6) TMI 1479
Principles of Natural Justice - de-oiled rice bran - exemption from turnover tax - the revisional authority has not held any enquiry in the matter and rejected the said contention of the assessee by observing that the evidence was not produced by the assessee - Held that - There is no cogent reason assigned by the learned revisional authority for not looking into the said aspect. - By making a bald observation; the evidence was not produced by th....... + More
2018 (6) TMI 1405
Imposition of Penalty - discrepancy between e-Sugam and the Invoice with respect to value and quantity of goods - Held that - The impugned order does not give rise to any question of law requiring consideration by this Court and the explanation furnished by the assessee appears to be plausible and the Tribunal cannot be said to have committed any error or perversity in accepting the same and setting aside the penalty in question - revision petiti....... + More
2018 (6) TMI 1404
Principles of Natural Justice - cancellation of registration of premises - KVAT Act, 2003 - main grievance of the petitioner in the present writ petition is that the impugned order was passed by the respondent without giving notice and opportunity of hearing to the petitioner and hence the same is violative of principles of natural justice - Held that - The notice was not at all served to the petitioner as contemplated under the provisions of Sec....... + More
2018 (6) TMI 1403
Issuance of C declaration form - KVAT Act, 2003 - non-speaking order - Held that - The material on record clearly depicts though the Commissioner of Commercial Taxes on 12.05.2008 (Annexure-G) issued clarification, still the first respondent without considering the Section 15(5)(a) of KVAT Act, 2003 has proceeded to pass the one line impugned order which is not a speaking order without reference to the clarification issued by the Commissioner for....... + More
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