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VAT and Sales Tax - High Court - Case Laws
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- 2019 (11) TMI 1011
Imposition of penalty u/s 27(3) of the TN VAT Act,2006 without levying any tax - excess stock found on inspection - HELD THAT:- In this case, the Assessing Office has straightaway issued the notice of proposal only for imposing penalty and thereafter, passed the impugned order confirming the proposal. Thus, it is evident that the order impugned in this writ petition is an independent order levying penalty alone without assessing the tax liability. The question as to whether the independent or separate order levying only penalty can be passed or not has been considered by this Court in THE DEPUTY COMMISSIONER (C.T.) , COIMBATORE VERSUS VSR. RAMASWAMI CHETTIAR AND BROS. [1975 (8) TMI 114 - MADRAS HIGH COURT] wherein it was held that the Assessing Authority has no jurisdiction to impose penalty by a separate and independent order. Petition allowed - decided in favor of petitioner.
- 2019 (11) TMI 946
Actual entitlement of interest - Rate of interest - HELD THAT:- The Petitioner's claim for interest at the rate of 12% per annum certainly cannot be accepted - So also, the Petitioner cannot insist for interest at the rate of 8% per annum, which is otherwise statutory prescribed rate of interest in terms of the said Act. Upon cumulative consideration of all the aforesaid circumstances, we feel that the interest at the rate of 4% per annum, will be appropriate in the facts and circumstances of the present case. The Respondents is directed to pay to the Petitioner the interest amount of ₹ 54,62,665/-, as was payable to the Petitioner as on 14th December 2017 together with interest thereon at the rate of 4% per annum to be computed from 14th December, 2017 till the date of actual payment - petition disposed off.
- 2019 (11) TMI 945
Estimation of turnover of production of bricks - Reduction in firing period - the assessee had disclosed the firing period of 53 days from 12.01.2000 to 05.03.2000 - HELD THAT:- Though there may be some force in the submission of learned counsel for the assessee that there is no direct material to reach a conclusion that the assessee had run the brick-kiln for 65 days and not 53 days (as disclosed by him), however, that issue is a pure question of fact which is to be decided in the facts and evidence obtaining in each case. This Court is not required to interfere with the findings of fact, unless shown to be perverse, and in the second, in the facts of the present case, it is seen that the assessee had not maintained any books of accounts. Once there were no books, the best judgment assessment become a necessary consequence - In the matte....... + More
- 2019 (11) TMI 898
Refund of payment with interest - delay in submitting TDS certificates - finalization of assessments got delayed - HELD THAT:- It is evident that assessments for the years 2009 till 2014 i.e. five assessment years, have been finalized vide various orders, three of which are dated 04.11.2019. It has further been averred in the chart that for the remaining two years i.e. 2014-15 and 2015- 16, the assessment orders are likely to be finalized by 31.12.2019. Still further, it has been averred that notice has been issued and served upon the respondents to fix the hearing for 18.11.2019, for finalization of the above assessments of two financial years. Respondents No.1 to 4 are directed to ensure that the amount so ordered to be refunded to the petitioner in the assessment orders for assessment years 2009-10 upto 2013-14, be released forthwith, ....... + More
- 2019 (11) TMI 827
Cancellation of registration of petitioner - extension of lease agreement - Before expiry of lease period, the second respondent issued the impugned notice dated 11.06.2019 and called upon the petitioner to produce fresh lease agreement also by indicating that failure to produce such lease agreement would result in taking action to initiate cancellation of registration - legality of notice issued by the second respondent calling upon the petitioner to produce fresh lease agreement to continue the business. HELD THAT:- There is no dispute to the fact that the lease obtained by the third respondent from the owners viz., the respondents 4 & 5 expired on 23.06.2019. However, it is an admitted fact that even before expiry of the lease period, the Indian Oil Corporation has filed the suit in O.S.No.1434 of 2019 on the file of the Principal ....... + More
- 2019 (11) TMI 826
Concessional rate of tax - inter-state sale - sale of natural rubber and tread rubber - KVAT Act - CST Act - amendments brought about to Section 8(5) of the CST Act with effect from 11.05.2002 - HELD THAT:- It is not in dispute that as per the provisions of Section 8(5) as it then stood, the State Government had a power to grant exemption in public interest in respect of the tax to be paid on interstate sales, only in respect of those sales that were effected to registered dealers outside the State of Kerala. Ext.P1 notification, admittedly, did not make a distinction between sales to registered dealers and unregistered dealers outside the State and it is therefore that the petitioner was able to claim the benefit of exemption in terms of Ext.P1 notification. When it was noticed that Ext.P1 notification was beyond the powers of the State ....... + More
- 2019 (11) TMI 825
Estimation of turnover and tax - Whether the facts and circumstances of the case the tribunal was right in deciding the second appeal of the applicant in summary manner being the court of last fact finding authority, without considering the reply to the show cause notice and the memorandum of second appeal? HELD THAT:- The Tribunal, as the last fact finding authority, ought to have given serious consideration and it ought to have recorded its own findings of fact, upon consideration of grounds pressed. It further appears that there cannot be any dispute to the rule being relied upon by the learned counsel for the assessee. In the facts of the present case, it is seen that, it remained undisputed that two bill books had been found from the premises of the assessee during the survey dated 29.8.2005 wherein transaction of purchase and sale o....... + More
- 2019 (11) TMI 824
Rate of tax - bolders, sand, pipes, etc. - It is the contention of the assessee that the rate of tax on such commodity was 4% whereas he has been subjected to tax @ 12.5% - HELD THAT:- For the purposes of deduction of tax at source, lower rates are prescribed, whereas the rate of tax on commodity is independent and is separately notified in that regard. The commodities being taxable @12.5%, there is no merit in the submission advanced by learned counsel for the assessee. Also, it has been submitted that the bolders supplied by the assessee were of size less than 90 mm. Therefore, it was taxable @ 4%. It is contended that, that issue has not been decided by the Tribunal - However, perusal of the order of the first appeal authority reveals that admittedly, the assessee had not maintained any books of accounts during the assessment year in q....... + More
- 2019 (11) TMI 823
Imposition of penalty u/s 13-A(4) of the U.P. Trade Tax Act, 1948 - overwriting on Form 49 - discrepancy noted either on physical verification of the goods or on verification of accounts - HELD THAT:- In view of the fact that the penalty came to be imposed solely on account of overwriting in Form-49 required to be filled up for transportation of goods and there was no discrepancy found, either on physical verification of the goods or in the bills or the books of accounts themselves, it could never be said that the goods were not properly accounted for. Answered in the negative, i.e. in favour of the assessee and against the revenue.
- 2019 (11) TMI 779
Refusal of registration -non-compliance with the pre-deposit - non-deposit of ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act - Maharashtra VAT Act - Whether the State of Maharashtra, after the 101st constitutional amendment dated 16 September 2016, has legislative competence to amend the MVAT Act to enact the mandatory condition of pre-deposit of the disputed amount for filing appeal regarding the goods? - Whether the explanation to section 26 of the MVAT Act takes away the right of the assessee to file an appeal without statutory deposit in respect of assessment orders passed before 15 April 2017? HELD THAT:- The Registry is directed to place papers and proceedings of the present two writ petitions before the learned Chief Justice to obtain suitable directions to place the questions of law for the opinion of the Larger Bench of this Court. Place the petitions on board after 12 weeks under the caption for directions.
- 2019 (11) TMI 720
Refund claim - Delhi VAT Act - principles of unjust enrichment - HELD THAT: The respondents are directed to decide the representation or claim of this petitioner for refund of the aforesaid amount under the Delhi Value Added Tax Act, 2004 as early as possible and practicable in accordance with law, rules, regulations, Government policy including principles of unjust enrichment and on the basis of evidences available on record. Petition disposed off.
- 2019 (11) TMI 719
Time limitation - scope of the term "assessment" - whether the impugned notices are liable to be interfered with on the ground that they are barred by limitation as provided under Section 24(5) of the PVAT Act, 2007? - HELD THAT:- A careful perusal of provision under Section 24(5) would show that the term "assessment" alone is used and not an "order of assessment". The term "assessment" is defined under Section 2(e) as extracted supra. It means determination of business turnover of a dealer in prescribed manner to ascertain the tax liability under the said Act by self assessment, re-assessment and assessment by scrutiny and best judgment assessment. Therefore, the term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment"....... + More
- 2019 (11) TMI 718
Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - agriculture product or not - power to levy - whether it was covered in the residual entry earlier - Karnataka Value Added Tax Act, 2003 - Central Sales Tax Act, 1956 - and Karnataka Tax on Entry of Goods Act, 1979. HELD THAT:- Section 3[1] of the KTEG Act provides that the tax on entry of goods specified in the First schedule into a local area for consumption, use or sale therein shall be levied at such rates not exceeding 5% of the value of the goods as may be specified retrospectively or prospectively by the State Government by Notification, with different dates and different rates specified in respect of different goods or different classes of goods or different local areas. Thus, the charging Section shall be effective ....... + More
- 2019 (11) TMI 667
Imposition of penalty on the assessee under Section 54(1)(14) of the U.P. Value Added Tax Act, 2008 - Whether authorities are justified in imposing penalty under Section 54 (1) (14) of the U.P. Value Added Tax Act, 2008 without assigning reasons to support the finding of intention to evade payment of tax? - principles of natural justice - HELD THAT:- The finding of intention to evade tax had been recorded by the assessing authority on account of various fields of Import Declaration Form being found blank and the vehicle description being overwritten on that Form. The assessing authority also disbelieved the explanation furnished by the assessee on the strength of the excise documents and the fact that the assessee was a manufacturer. It is material to note that, in the present case, undisputedly, the assessee is a manufacturer who is foun....... + More
- 2019 (11) TMI 666
Revision of assessment - levy of purchase tax - challenge to the revision notices was on the ground that the goods dealt with by the appellants were classified under 4th schedule and therefore, exempted from levying tax under Section 15 of the Act - section 27 of TNVAT Act - whether Section 15 of the Act exempts from tax both on sale and purchase of pulses and grams covered by Entry 68 of 4th schedule by specifying the turnover limit of ₹ 500/- crores in a year? HELD THAT:- The matter pertains to rate of tax and particularly on the classification of goods and these are the issues to be decided by the Assessing Officer at the first instance. The appellants/petitioners should not be permitted to by-pass the normal procedure and the writ Court cannot exercise its jurisdiction against the proposal to revise the turnover. It is true that....... + More
- 2019 (11) TMI 665
Withdrawal of charge and attachment on property - alleged dues of the erstwhile owners of the property - Gujarat VAT Act - HELD THAT:- In this case no charge was created prior to the subject property being transferred in favour of the petitioners. Section 48 of the GVAT Act bears the heading “Tax to be first charge on property” and which lays down that notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer, or as the case may be, such person, would not come into play. Thus, the section envisages a first charge on the property of the dealer on account of tax, interest or penalty which he is liable to pa....... + More
- 2019 (11) TMI 664
Recovery of outstanding tax arrears - Dues related to the property which the petitioner has purchased - encumbrance on the property or not - whether the petitioner is liable to discharge the tax dues of the third respondent on account of having purchased the subject property which belonged to the third respondent, in the auction sale held by the second respondent bank? - HELD THAT:- On the date when the impugned notice dated 18.7.2018 came to be issued directing the petitioner to pay a sum of ₹ 17,67,45,934/- with interest at the rate of 18% per annum, being the outstanding tax arrears of the third respondent, the petitioner should have been a debtor of the third respondent, namely that a sum of money should have been payable or would become payable by the petitioner in future to the third respondent by reason of an existing obligat....... + More
- 2019 (11) TMI 609
Demand of penalty u/s 10-A of the Central Sales Tax Act, 1956 - Form-C - allegation against assessee of false declaration by making use of statutory Form-C issued under the Act to import packing material which item was first recorded in the registration certificate of the assessee on 09.07.2001 - Whether applicant is entitled to make purchase of packing material against Form-C in view of the provisions of Section 8(3)(d) of the Central Sales Tax Act? - HELD THAT:- Though it may not be denied that there existed an entitlement in law for the assessee to obtain registration with respect to packing material as the assessee was engaged in manufacture of 'beedi' - However, it is a fact that the assessee was granted inclusion of packing material in its registration certificate w.e.f. 09.07.2001. No penalty may have been levied for the pe....... + More
- 2019 (11) TMI 553
Compliance with the pre-deposit - adjustment of duty paid under protest during investigation - MVAT Act - whether the amount of duty (which was paid under protest) should be considered for the purpose of computing the 10% mandatory pre-deposit required for filing the appeal in accordance with the Section 26(6A) of the MVAT Act? HELD THAT:- In the present case, the appeal is against an order. That order is an order passed under section 23. If it is that order which is appealable, then, all the sub-sections of section 23 and the assessment proceedings cannot be lost sight of. If already some amounts are paid, albeit under protest, they would be adjusted against the total tax liability and the demand to follow. The order, therefore, is a composite one - In the instant case, that order, copy of which is annexed to the petition, is passed by t....... + More
- 2019 (11) TMI 552
Validity of pre-assessment notices - It is the case the of the petitioner that even before Ext.P6 assessment order was passed he had preferred a request for revising the returns filed for the said years so as to correct certain discrepancies that had occurred while filing the returns. HELD THAT:- Inasmuch as for the assessment year 2012-2013 Ext.P6 assessment order has been passed completing the assessment in relation to the petitioner for the said year, permitting the petitioner to now revise his returns for the said year would not be possible. For the said year, the petitioner has to be relegated to his alternate remedy of filing an appeal before the appellate authority for urging his contentions on the merits of the case. If the petitioner prefers an appeal against Ext.P6 order within three weeks from the date of receipt of a copy of t....... + More
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