2018 (4) TMI 1299 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Shardlow India Ltd,
Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act, 1959 - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case wh....... + More
2018 (4) TMI 1298 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Rathna Fan House Pvt. Ltd.
Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case where th....... + More
2018 (4) TMI 1297 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Solaimalai Granites
Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act, 1959 - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case wh....... + More
2018 (4) TMI 1296 - MADRAS HIGH COURT
M/s. S.K. Decorations Versus The State of Tamil Nadu, The Deputy Commercial Tax Officer
Validity of assessment order - petitioner s request for furnishing the copies of the seized records, namely, D7 records has been rejected by the Assessing Officer - principles of Natural Justice - Held that - the question of manipulation will not arise if the original records are retained by the second respondent and photocopies are produced to the petitioner. If this procedure had been adopted by the second respondent, this very litigation itsel....... + More
2018 (4) TMI 1221 - KARNATAKA HIGH COURT
M/s. Punj Lloyd Limited Versus The Deputy Commissioner Of Commercial Taxes Audit – 4 Bengaluru
Works Contract - Deduction u/r 3(2)(l) of the KVAT Rules 2005 - labour and like charges - whether respondent No.1 i.e., the Prescribed Authority is justified in concluding the reassessment proceedings rejecting the claim of the petitioner to deduct the labour and other like charges under Section-3(2)(l) of the KVAT Rules? - Held that - It is only for the reason that no books of accounts were produced before the Prescribed Authority, the reassessm....... + More
2018 (4) TMI 1220 - MADRAS HIGH COURT
M/s. Sri Perumal Gas Service Versus The Commercial Tax Officer (FAC)
Stay order - furnishing of Bank Guarantee or security deposit - Held that - At the time, when the Appeal Petition was entertained, 75 of the disputed tax has already been remitted by the petitioner. Therefore, this Court is of the view that the interest of the Revenue has been sufficiently safeguarded and to safeguard further interest of the Revenue, the petitioner can be directed to file a bond for the remaining tax and penalty - petition allowe....... + More
2018 (4) TMI 1219 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Divyar Garments
Penalty u/s 12(3)(b) of TNGST Act - contention of the assessee is that the liability on the sales of special import licence is not yet a settled issue and that under bonafide belief only they have not reported this turnover - suppression of facts with intent to evade not present - Held that - In Indira Industries Vs. State of Tamil Nadu, 2014 (5) TMI 305 - MADRAS HIGH COURT , this Court considered a question, as to whether, levy of penalty under ....... + More
2018 (4) TMI 1218 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Oswal Wire Netting
Revision of assessment order - levy of additional sales tax - synthetic woven fabric - the turnover was assessed treating the synthetic woven fabric as plastic product - assessee claimed that the goods sold by the respondent-assessee are synthetic woven fabric and hence, they are eligible for exemption - whether assessee is liable to tax exemption or not? - Held that - Tax exempted goods, listed in Schedule III of Tamil Nadu General Sales Tax Act....... + More
2018 (4) TMI 1145 - GUJARAT HIGH COURT
Prabhat Telecoms (India) Ltd. Versus State of Gujarat
Pre-deposit - Inter-state sales - failure to produce necessary documents - Held that - after releasing 90 of the provisional refund, the authorities withheld remaining 10 , value of which comes to ₹ 30 lakhs. We may recall that the Tribunal has imposed condition of assessee depositing ₹ 60 lakhs by way of pre-deposit - considering the fact that the assessee desires to pursue its appeal against the order of assessment, which is in the ....... + More
2018 (4) TMI 1079 - KERALA HIGH COURT
Joy Varghese Proprietor, Vanakudiyil Oil Agencies Versus Commercial Tax Officer, State Of Kerala, Inspecting Assistant Commissioner
Revision of assessment - inter-state sales - defective C-Forms - principles of natural justice - Held that - If it is found in a given case that the C-Forms produced by a dealer are defective, it is incumbent upon the assessing authority to provide the dealer an opportunity to cure the defects before the same are rejected and assessment is completed on that basis - SCN vitiated for non-compliance of the principles of natural justice - petition al....... + More
2018 (4) TMI 1011 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Vinayagar Cotton Co.
Revision of assessment order - whether the estimation of first sales made on the sales of cotton yarn is proper or not? - penalty u/s 12(3)(b) - Held that - In Indira Industries Vs. State of Tamil Nadu, 2014 (5) TMI 305 - MADRAS HIGH COURT , this Court considered a question, as to whether, levy of penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959, was justifiable, particularly, when there was no suppression pointed out ....... + More
2018 (4) TMI 1010 - KERLA HIGH COURT
KNR Walayar Tollways Pvt. Ltd., Versus The Commercial Tax Officer (Works Contract) ,
Permission to submit revised returns - grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P2 and P8 applications - Held that - in terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns - petition is disposed of....... + More
2018 (4) TMI 939 - BOMBAY HIGH COURT
Chowgule Industries Pvt. Ltd. Versus The State of Maharashtra
Liability of VAT - the amount received by the assessee/appellant for supply of parts to the customers as a part of the warranty agreement - whether the Presiding Members of Hon ble Tribunal was justified in applying the ratio laid down in Mohd. Ekram Khan and Sons V/s. Commissioner of Tax Trade, U.P. 2004 (7) TMI 341 - SUPREME COURT OF INDIA , decided by Hon ble Supreme Court on 21.07.2004 to the appellant s case ? - Held that - in Mohd. Ekram Kh....... + More
2018 (4) TMI 888 - BOMBAY HIGH COURT
The Additional Commissioner of Sales Tax VAT-I Versus Ankita Impex
Service of notice - Whether in law and on facts, was the Tribunal right in setting aside the order of review dated 29.11.2012 holding that the notice in Form 309 issued in review proceedings was not properly served as per provisions of law hence no reason to go into genuineness of transactions? - Sub-section (2) of Section 27 of the Maharashtra Value Added Tax Act, 2002. - Held that - Powers of the review under Section 25 of MVAT Act, 2002 cannot....... + More
2018 (4) TMI 887 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Raj Mosaic Tile Works, Raj Floorings
Works Contract - Mosaic - includibility of materials and labor used in execution of works contract - exemption under Section 3-B(2)(c) of the TNGST Act, 1959. - Held that - Appellate Authority and Tribunal are the final fact finding authorities and when the books of accounts were produced, the Appellate Authority has analysed the same and found that the dealers were having separate accounts for the materials that had been purchased and utilised i....... + More
2018 (4) TMI 813 - ALLAHABAD HIGH COURT
Intex Technologies (India) Ltd. Versus District Magistrate, Kanpur Nagar And Another
Entertainment tax - whether the District Magistrate, Kanpur Nagar has justified in demanding sum of ₹ 13,19,223/- as an entertainment tax over whereas the entertainment tax had already paid by the petitioner to the tune of ₹ 87,94,847/- against the sale of Tickets for sum of ₹ 3,53,44,650/-? - Held that - There is no dispute that the petitioner has paid the service tax and further that out of the demand of ₹ 1,01,14,075/- ....... + More
2018 (4) TMI 751 - BOMBAY HIGH COURT
Leighton India Contractors Pvt. Ltd. Versus The State of Maharashtra, The Commissioner of Sales Tax and Deputy Commissioner of Sales Tax
Stay against recovery of tax during pendency of appeal - works contract - local sale or export sale - Maharashtra Value Added Tax Act, 2002 - whether the present transaction is covered by this exception carved out in section 8? - Held that - The tribunal holds that both parties in the present case are situate and registered in the State of Maharashtra. The goods have moved from the State of Maharashtra as per the contract executed between them. T....... + More
2018 (4) TMI 651 - MADRAS HIGH COURT
The State of Tamil Nadu Versus Sanmar Speciality Chemicals Ltd.
Assessment of tax - Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - chemicals - proportionate value of purchases made against Form XVII - Bearings - Held that - identical issue decided in the case of Tube Investments of India Ltd. (Formerly known as M/s. TI Diamond Chain Ltd.) Versus The State of Tamil Nadu, represented by the Commercial Tax Officer 2010 (10) TMI 938 - MADRAS HIGH COURT , where it was held that Section 3(4) of the Ac....... + More
2018 (4) TMI 650 - MADRAS HIGH COURT
The National Co. Operative Sugar Mills Ltd. Versus The State of Tamil Nadu
Valuation - includibility in purchase turnover - transport subsidy paid for transport of sugarcane beyond 40 Kms (cane development charges) - Whether the transport subsidy is part of the purchase price liable to be taxed? - Held that - In Ponni Sugars (Erode) Limited Vs. Deputy Commercial Tax Officer 2005 (11) TMI 247 - SUPREME COURT OF INDIA , the issue as regards transport subsidy has been considered by the Hon ble Supreme Court and it was held....... + More
2018 (4) TMI 649 - MADRAS HIGH COURT
The State of Tamil Nadu Versus P. Elayaperumal, T.V. Radha Traders, Pattukkottai, K.C. Karuppan, S.M. Traders, Pattukkottai, V. Periathambi, P.A. Palanivel, K.R. Thirupathy, R. Govindaswamy, G. Periathambi, M.S.V. Palaiappan, S. Rathinam Chettiar, S. Thirunadanam Chettiar, P.A. Palanivelu, S. Murugan, A. Dharmalingam, T.V. Subramanian, K. Rajarathinam, K.C. Kumaran, M. Dhanapal, A. Veerian Chettiar, R. Rajakannu, K.C. Karuppan, V. Periathambi, C. Arunachalam, K.R. Thirupathy, S.L. Muthuveeran Chettiar, T. Swaminathan
Reopening of assessment - Section 16(1) of the Tamil Nadu General Sales Tax Act 1959 - purchases of groundnut - inter-state supply - case of revenue is that the dealers have not accounted for the purchases of Groundnut from Karnataka dealers, which were detected during the course of verification of extracts received from the Enforcement Wing Officers. - Held that - The business connection with the Karnataka Commission agents are the dealer will n....... + More
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