2017 (10) TMI 733 - KARNATAKA HIGH COURT
M/s. Skylark Mansions Pvt. Ltd. Versus The Deputy Commissioner of Commercial Taxes (Audit) , The Commissioner of Commercial Taxes, The State of Karnataka
Scope of Entry 54 of List II of the Seventh Schedule to the Constitution of India - imposition of tax contrary to the tax on the sale of the undivided share in the land - works contract - Held that - the petitioner-assessee can very well raise even the said issue raised before this Court in the present writ petition, namely, the taxability of the land cost, in the appeal filed before the said First Appellate Authority itself as the said questions....... + More
2017 (10) TMI 695 - GUJARAT HIGH COURT
Bansal Realtech Ltd. Versus State of Gujarat
Continuation of attachment order - Attachment of stock, bank accounts and fixed assets - section 45 of the VAT Act - By orders dated 07.09.2016 and 08.09.2016, attachment orders were passed - Held that - Sub-section (2) of section 45 of the Act, in plain terms, ensures that the life of a provisional attachment order does not extend beyond a period of one year. Therefore, unless the order of provisional attachment is withdrawn, recalled, set aside....... + More
2017 (10) TMI 694 - MADRAS HIGH COURT
M/s. Vishal Interior Versus The Assistant Commissioner (CT)
Validity of assessment order - TNVAT Act - petitioner s case is that the pre-revision notice was served on the petitioner and the notice had been returned with postal endorsement left - Rule 19 of the TNVAT Act - Held that - this Court is of the view that the petitioner can be afforded one more opportunity to go before the Assessing Officer and put forth their objections as the pattern of assessment is identical to all the assessment orders and t....... + More
2017 (10) TMI 643 - ALLAHABAD HIGH COURT
M/s Gaurav Agro-Chem Industries Agwanpur Moradabad Versus Commissioner of Commercial Taxes U.P. Lko.
Levy of purchase tax - purchases made by the Branch Office effected within the State of U.P - separate legal entity of Branch Office and the Head Office - Held that - A Branch Office does not of its own have a separate and distinct legal existence. Be it a Head Office or a Branch Office, they are only arms of the one singular entity which is the concern. This issue need not detain the Court as it has been authoritatively ruled upon in English Ele....... + More
2017 (10) TMI 642 - MADRAS HIGH COURT
Gail India Pvt. Ltd Versus The Commercial Tax Officer
Refund of wrong reversal of input tax credit - Rate of VAT - inter-state sale - Natural Gases - Appellant purchases Natural Gases from Oil and Natural Gas Commission (ONGC) and would re-sell the same to various customers - rate of tax 4 or 12.5 ? - C-Form - According to the appellant, rejection of refund is in violation of Article 265 of the Constitution, which mandates that no tax shall be levied or collected, except by authority of law - Sectio....... + More
2017 (10) TMI 607 - MADRAS HIGH COURT
M/s. Suryadev Alloys and Power Private Limited Versus The Commercial Tax Officer
Reversal of ITC - stock transfer of goods covered by Form F - TNVAT Act - Held that - The Court took into consideration the amendment to the TNAVT Act, 2006 by notification in G.O.(Ms)No.18, Commercial Taxes and Registration (B1) Department, dated 29.01.2016 whereby a separate column was given in Annexure 12 for Stock Transfer/Consignment sales without Form F Section 19(2). This having not been brought to the Assessing Officer, the Court sets asi....... + More
2017 (10) TMI 606 - ALLAHABAD HIGH COURT
The Commissioner, Commercial Tax, U.P. Lucknow Versus S/S Central Electronics Limited, Ghaziabad
Levy of tax - Subsequent sale - Form C - Whether Commercial Tax Tribunal was legally justified in deleting the amount of tax on otherwise subsequent sale as provided u/s 3b read with Section 6(2) of Central Sales Tax Act and according to the provisions of 9(1) proviso the State of U.P. where the dealer is registered and from where form-C has to be issued, State of U.P. has power to levy tax on such kind of central sale? - Held that - once the con....... + More
2017 (10) TMI 605 - MADRAS HIGH COURT
APM Terminals Private Limited Versus The State of Tamil Nadu, The Assistant Commissioner (CT) , Ayya Steels Private Limited
CFS - Validity of Form U notice issued under Rule 9(4) of the Tamil Nadu Value Added Tax Act, 2006 - whether petitioner could be teated as Garnishee or not? - Held that - Admittedly, the petitioner is not a garnishee as they are only CFS duly licensed by the Customs Department. The amount, which they have recovered by sale of the goods is the amount which is lawfully due to them and the sale proceeds of the steel did not cover the entire dues and....... + More
2017 (10) TMI 604 - MADRAS HIGH COURT
Tirupur Sri Senthil Cotton Mills Ltd., V.M. Tradings Versus The State of Tamil Nadu, The Principal Commissioner and Commissioner of commercial Taxes, The Commercial Tax Officer, The Deputy Commercial Tax Officer
Validity of assessment order - the petitioners have violated the conditions of the EOU status, as they have not qualified themselves for exemption and there is a shortfall in the export of the goods - Held that - when the Assessing Officer issued a notice to establish whether the petitioners have fulfilled their export obligations, it was the duty on the part of the petitioners to appear before the Assessing Officer and produce necessary document....... + More
2017 (10) TMI 545 - MADRAS HIGH COURT
M/s. Empee Distilleries Ltd. Versus The Commissioner of Commercial Taxes, Government of Tamil Nadu, The Joint Commissioner, Commercial Taxes CT, LTU, The Deputy Commissioner, (Commercial Taxes CT-I) , Large Tax, The Tamil Nadu State Marketing Corporation Ltd.
Validity of notice of attachment/garnishee order - tax arrear - case of petitioner is that on account of severe financial crunch and since the policy of the Government with regard to liquor trade is in a nebulous state, the petitioner is unable to raise finances from the open market and therefore, pleads that the petitioner may be granted sufficient time to pay arrears with interest in equated monthly instalments - Held that - this Court is incli....... + More
2017 (10) TMI 544 - MADRAS HIGH COURT
M/s. Bombay E-Store India Private Limited Versus The Assistant Commissioner (CT) , The Deputy Commercial Tax Officer, The Joint Commissioner (CT)
Cancellation of registration - TNVAT Act - opportunity of being heard - Held that - the revisional authority accepts the fact that the registering authority did not afford an opportunity for personal hearing to the petitioner when Sections 39(14) and 39(15) of TNVAT Act, 2006, mandates that an opportunity of personal hearing should be granted to the dealer before cancellation. Therefore, the revisional authority fell in error in holding that sinc....... + More
2017 (10) TMI 543 - MADRAS HIGH COURT
M/s. India Tanning Co. Versus The Commercial Tax Officer
Validity of assessment order - TNVAT Act - rectification of assessment u/s 84 - purchase from Registration Certificate cancelled dealers - purchase omissions - assessment for the year 2014-15 - Held that - the respondent while completing the assessment pointed out that as per the web report, the registration was cancelled prior to the date of purchase and therefore, the Input Tax Credit claimed by the petitioner from registration cancelled dealer....... + More
2017 (10) TMI 490 - BOMBAY HIGH COURT
The Commissioner of Sales Tax, Maharashtra State, Bombay Versus M/s. Ravi Trading Company,
Valuation - Interpretation of Statute - clause (29) of section 2 of the Bombay Sales Tax Act, 1959 and clause (h) of Section 2 of the Central Sales Tax Act, 1956 - insurance charges and carrying charges - includibility - whether insurance charges and carrying charges forms part of sale price - Whether on the facts and in the circumstances of the case and on a true and correct interpretation of clause (29) of section 2 of the Bombay Sales Tax Act,....... + More
2017 (10) TMI 489 - GUJARAT HIGH COURT
One Tape India Pvt. Ltd Versus State of Gujarat & 1
Attachment of Bank Account - provisional attachment - Held that - Sub-section (2) of Section 45, however, provides that every such provisional attachment shall cease to have effect after expiry of one year from the date of the order - In the present case, this period of one year is over long back. It is, therefore, declared that the order dated 13.07.2016 is no longer effective. - Refund of amount recovered by the respondents from the petitioner ....... + More
2017 (10) TMI 488 - MADRAS HIGH COURT
Sagittarians International Ltd. Versus The Deputy Commercial Tax Officer
Re-determination of the turnover in respect of the stock transfer - Form F Declaration - whether such documents can be insisted upon, and what would be the scope of enquiry that could be conducted by the Assessing Officer on submission of Form F Declaration? - Held that - if a declaration is filed and on an inquiry made pursuant thereto, or in furtherance thereof, the particulars furnished are found to be correct by the Assessing Authority, the r....... + More
2017 (10) TMI 487 - MADRAS HIGH COURT
M/s. Fawz Tanners Versus Commercial Tax Officer
Mismatch between the Annexure 1 and Annexure 2 returns filed by the petitioner and the other end dealer - Held that - the Assessing Officer has taken certain efforts to furnish the invoice numbers and other details, though it may be true in respect of certain transactions, the full details have not been mentioned. In any event, wherever full details have been given, the dealer was bound to give proper explanation. If the dealer wants further info....... + More
2017 (10) TMI 486 - MADRAS HIGH COURT
M/s. Chowel India Private Limited Versus The Assistant Commissioner, Commercial Tax Department
Validity of demand notices - case of petitioner is that the amounts mentioned in both the notices are different, and the petitioner is at a loss to understand as to how a demand for the same period, within 15 days can increase from ₹ 60,38,152/- to ₹ 98,34,537/- - attachment of Bank Account - Held that - The fact remains that the petitioner is yet to file his return for March 2017 and the learned Additional Government Pleader submitte....... + More
2017 (10) TMI 427 - MADRAS HIGH COURT
N.V. Kamalesh Kumar son of Venkatesulu Versus The Additional Commissioner (RP) Commercial Taxes, M/s. B.S. Silver Emporium
Cancellation of registrations - TNVAT Act - The Joint Commissioner hold that the second respondent Mr.Nirmal Kumar Bohra, has obtained registration showing himself as proprietor of M/s.B.S.Silver Emporium by submitting manipulated documents to the office of the Assistant Commissioner, Peddunaickenpet Assessment Circle - Held that - the petitioner has not been afforded an opportunity to putforth their contentions. Infact, copy of the impugned orde....... + More
2017 (10) TMI 426 - MADHYA PRADESH HIGH COURT
M/s. Castrol India Limited Versus Commissioner of Commercial Tax, M.P. & Others
Classification of goods - levy of sales tax - Brake Fluid - The petitioner s contention is that Brake Fluid cannot be categorized as Lubricant and therefore, Sales Tax / Commercial Tax cannot be charged by treating as a Lubricant - whether the tax can be charged in respect of Brake Fluid by treating it under Entry No.9 Part-III of Schedule-II which prescribes the rate of tax in respect of description of goods as Lubricant 15 or tax has to be char....... + More
2017 (10) TMI 425 - BOMBAY HIGH COURT
M/s. Shiom Enterprises, M/s. P.G. Sales Corporation, Mr. Dinesh s/o Govindsingh Banaffar, M/s. Sweta Traders and Fabricators, Mr. Umesh s/o Govindsingh, M/s. Pooja Sales, M/s. Lalit Steel Traders, M/s. Deep Sales Corporation, M/s. Varun Screens Versus The State of Maharashtra, The Assistant Commissioner of Sales Tax (Investigation)
Omission by respondent No. 2 to look into the requests made by the petitioners respectively on 24.08.2012, 21.02.2013, 18.09.2013, 18.03.2014 and one application dated 07.02.2015 - petitioner pray that before proceeding further with the proceedings for assessment in terms of notice dated 06.06.2012, these applications moved by them must be decided - Held that - the stance of the petitioners in their letters to the respondents and this state of af....... + More
