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VAT and Sales Tax - High Court - Case Laws
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- 2021 (3) TMI 35 - ALLAHABAD HIGH COURT
Levy of Administrative Charges - post GST situation - sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964 - the contention is that once the realization of tax has been subject to maintenance of separate accounts, the demand by the respondents of GST, as also Administrative Charges, would again amount to double taxation - HELD THAT:- The issue is decided in the case of U.P. DISTILLERS' ASSOCIATION THROUGH IT'S SECRETARY GENERAL VERSUS UNION OF INDIA THROUGH SECY. FINANCE & REVENUE NEW DELHI & ORS. [2018 (5) TMI 274 - ALLAHABAD HIGH COURT] where it was held that as an interim measure, we provide that the respondents shall not demand any Administrative Charges, provided the petitioner continues to deposit GST as demanded both by the Central and the State Government under the said enact....... + More
- 2021 (3) TMI 30 - MADHYA PRADESH HIGH COURT
Benefit of exemption of entertainment tax - benefit of exemption is available only to the owner of a multiplex or it can be extended to a lessee as well? - HELD THAT:- Indisputably, an alternative remedy is available to the petitioner against the impugned order. However, it is noteworthy that this petition despite availability of that remedy was entertained by this Court way back on 28.07.2014. The question involved in the present matter is legal in nature and no factual inquiry is required. In our opinion, after almost six years from the date present petition was entertained, it will not be proper to relegate the petitioner to avail the alternative remedy. The notification dated 07.10.2008 was issued in exercise of powers conferred by Section 7 of the Act of 1936. On the same date, an executive instruction in the shape of policy (Annexur....... + More
- 2021 (3) TMI 29 - GAUHATI HIGH COURT
Classification of goods - seat covers - cycle locks - whether covered by Entry-12 of Part-A of the Schedule-II and are taxable @4% and 5% or are they covered under the Fifth Schedule and are instead taxable @12.5% and 13.5%? - Whether, the Commissioner of Taxes, Assam while passing the impugned order dated 15-07-2013, has awarded the issue in the correct perspective and followed the law relating to taxing statute in respect of interpretation of items under the Act of 2003? - HELD THAT:- The items mentioned in the Entry-12 are bicycle, tricycle, cycle rickshaws and tyres and tubes used for bicycles, tricycles, cycle rickshaws and wheel chair. However, it is not clear as to whether the expression "parts thereof" is relative to all the items mentioned therein or is it specifically relative only to "cycle rickshaws" - ther....... + More
- 2021 (3) TMI 11 - KARNATAKA HIGH COURT
Valuation - inclusion of amount of total TDS deducted in the exempted turnover - entitlement of tax to be deducted at the hands of the appellant while computing the tax payable - HELD THAT:- From perusal of Rules 3(2) and (h) of KVAT Rules, it is evident that all the amounts collected by way of tax under the Act shall be deducted from the total turn over. In the instant case, the TDS has been collected from the appellant under the provisions of the Act. Therefore, the amount of TDS to the extent of ₹ 23,40,187/- cannot be allowed to be added in the total turn over and the revisional authority has rightly dropped the proceedings in respect of the deduction of tax on the aforesaid amount. However, the aforesaid aspect of the matter has not been appreciated by the Additional Commissioner of Commercial Taxes and it has been erroneously ....... + More
- 2021 (3) TMI 10 - KARNATAKA HIGH COURT
Validity of reversal of order of the First Appellate Court on the basis of facts and circumstances of the case - whether the reversal was justified particularly on the ground that the assessee did not file a revised return under Section 35(4) of the KVAT Act, 2003 - HELD THAT:- Powers under Section 64 of the Act can be invoked only if the order is erroneous insofar as it is prejudicial to the interest of the revenue. Thus, twin conditions are required to be satisfied for invoking the powers under Section 64 of the Act viz., that the order sought to be revised is erroneous insofar as it is prejudicial to the interest of the revenue. However, from perusal of the impugned order dated 08.06.2015, it is evident that the Additional Commissioner of Commercial Taxes has not recorded a finding that the order passed by the Joint Commissioner of Com....... + More
- 2021 (2) TMI 1155 - MADRAS HIGH COURT
Passing of assessment orders - case of petitioner is that It was thus incumbent upon the Officer to have passed orders of assessment on or before 23.8.2019, instead of which he issues a notice on 28.08.2019 granting one more opportunity of personal hearing - HELD THAT:- In the affidavit filed in support of this writ petition, the only ground raised is that the timelines fixed by this Court on 20.06.2019 have not been adhered to. This ground fails in light of the reply of the petitioners dated 12.07.2019 requesting the officer to keep the matters in abeyance till such time the batch is decided by the Bench. There are no merit in these writ petitions - Let notice be issued afresh and proceedings concluded after hearing the petitioners in accordance with law.
- 2021 (2) TMI 1154 - MADRAS HIGH COURT
Levy of Entry Tax - Section 4 of the Entry Tax Act - no opportunity of personal hearing granted - HELD THAT:- Pursuant to the order of remand, the petitioner appeared before second respondent and submitted their objection. The same is also enclosed at Page No.12 of the typed set of papers. Even though, this Court had specifically stated that the point of set off should also be dealt with, in the impugned order, dated 31.08.2020, I find that the set off point has not at all been dealt with. There is considerable force in the contention of the learned Counsel for the petitioner that the direction given by this Court has not been complied with by the second respondent. The second respondent need not issue any more hearing notice to the Writ Petitioner. All the materials are very much on record. The second respondent will consider the same and pass fresh orders in accordance with law - Petition allowed.
- 2021 (2) TMI 1115 - BOMBAY HIGH COURT
Recovery of Tax - Attachment and auction of property - Right of buyer of property in Auction - Validity of action on the part of respondent no.1/ District Industries Centre in refusing to transfer the property - priority of dues - mortgage of property - HELD THAT:- The issue about priority of dues, inter se between the respondent nos.2 and 3, is no longer res integra but is covered by the judgment of the Full bench of the Madras High Court in THE ASSISTANT COMMISSIONER (CT) , ANNA SALAI-III ASSESSMENT CIRCLE VERSUS THE INDIAN OVERSEAS BANK, M/S. SUPER RECORDING CO. LTD. [2016 (12) TMI 373 - MADRAS HIGH COURT] where it was held that the rights of a Secured Creditor to realise secured debts due and payable by sale of assets over which Security Interest is created, would have priority over all debts and Government dues including revenues, ta....... + More
- 2021 (2) TMI 1105 - GUJARAT HIGH COURT
Attachment of immovable property - It is the case of the Department that it proceeded to attach the immovable property in question as it is the estate of the deceased (original assessee). On the other hand, the case of the writ applicant is that, it is not the estate of his deceased father, but it is his self acquired property - HELD THAT:- Let Notice be issued to the respondents, returnable on 09.03.2021. Mr. Kathiriya, the learned AGP waives service of Notice for the State Respondents. Mr. Kathiriya shall file reply prima facie pointing out that the materials on record indicate that the immovable property in question is the estate of the deceased.
- 2021 (2) TMI 1098 - MADRAS HIGH COURT
Validity of attachment order passed before the expiry of period of filing of an appeal - service of notice - HELD THAT:- submission of the revenue to the effect that the entire tax becomes payable immediately upon dismissed of an appeal by the first appellate authority thus, appears to be misconceived - An assessee aggrieved by an appellate order should have the full benefit of the period granted for filing of appeal and it is only thereafter that proceedings may be initiated recovery of the disputed demand. There is support in this regard from a decision of a learned Single Judge of this Court in COIMBATORE PIONEER MILLS LIMITED VERSUS COMMERCIAL TAX OFFICER, PEELAMEDU NORTH ASSESSMENT CIRCLE, COIMBATORE AND ANOTHER [2007 (3) TMI 696 - MADRAS HIGH COURT] wherein a direction has been issued to the Department not to initiate steps for reco....... + More
- 2021 (2) TMI 1046 - ALLAHABAD HIGH COURT
Scope of SCN - Cancellation of assessee's registration on grounds different from those disclosed in the show cause notice - cancellation of registration of the assessee with retrospective effect - U.P. Value Added Tax Act, 2008 - HELD THAT:- There can be no dispute that before cancellation of registration, a reasonable opportunity of hearing has to be afforded to the affected dealer. In the present case, the notice does not disclose the exact nature of the charge leveled against the assessee inasmuch as it does not disclose the names of the other dealers with whom the assessee is alleged to have entered into fake and bogus transitions. Neither the show cause notice disclosed the exact nature of such transactions, nor the volume of such transactions nor the name of the dealer with whom asseessee is alleged to have traded in goods after....... + More
- 2021 (2) TMI 1037 - MADRAS HIGH COURT
Input Tax Credit - denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Section 19(1) of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The State had preferred an appeal in THE ASSISTANT COMMISSIONER (CT) CHENNAI VERSUS SRI. VINAYAGA AGENCIES [2020 (4) TMI 141 - MADRAS HIGH COURT] has dismissed the writ appeal, holding that respondent are directed to allow the ITC in the hands of purchasing dealer under Section 19(1) of the Act. Appeal dismissed - decided against appellant.
- 2021 (2) TMI 1035 - MADRAS HIGH COURT
Levy of Tax - transfer of right to use of goods or not - supply of cranes under the agreement to the Bharath Heavy Electricals Limited - Section 4 of the Tamil Nadu Value Added Tax Act, 2006 - tax levied on the ground that the petitioner has effected sale within the meaning of extended definition of sale under Section 2(33) of the Tamil Nadu Value Added Tax Act, 2006 of transfer of right to use of goods - HELD THAT:- Though it is the contention of the learned counsel for the petitioner that they have paid the service tax and have registered with the Service Tax Authority, there are no records to substantiate the same before the this Court. The Hon'ble Supreme Court in Bharath Sanchar Nigam Limited and Another Vs. Union of India and Others, [2006 (3) TMI 1 - SUPREME COURT], has enumerated the situation, under which, there would be tran....... + More
- 2021 (2) TMI 983 - ALLAHABAD HIGH COURT
Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - whether taxable as unclassified items, at the rate of 13.5% under Schedule-V of the Act or the bicycle parts to be notified under entry at item no. 19 of Schedule II Part-A of the Act taxable at the rate of 5%? - Section 59 of The U.P. Value Added Tax Act, 2008 - HELD THAT:- Tribunal has taken note of the material and evidence relied upon by the assessee. Yet, it misdirected itself in approach in as much as without first deciding whether the commodities in question were parts of bicycles it considered the question whether they were 'accessories of bicycles'. Undisputedly, there is no schedule entry of 'accessories of bicycles' or of 'accessories', under the Act. It was also not the argument of the....... + More
- 2021 (2) TMI 976 - MADRAS HIGH COURT
Levy of tax - Inter-state sale - applicability of benefit of section 6(2)(b) of the Central Sales Tax Act - Section 3(a) of CST Act - HELD THAT:- In the assessee's own case, an identical issue was considered by the Hon'ble Division Bench of this Court in the decision reported in TRACTORS & FARM EQUIPMENTS LTD. VERSUS STATE OF TAMIL NADU AND ANOTHER [1998 (6) TMI 559 - MADRAS HIGH COURT] which went in favour of the petitioner - assessee holding that the sale was an inter-state sale under Section 3(a) of the Act. Following the said decision, the show cause notices issued to the assessee in respect of other years were also set aside. When the said judgment was placed before the Tribunal, the Tribunal, in paragraph 18 of the impugned order, noted the decision and held that the said decision would squarely applicable to the assesse....... + More
- 2021 (2) TMI 975 - CHHATTISGARH HIGH COURT
Review petition - Eligibility to get the benefit of subsidy in terms of the Chhattisgarh Naye Cinemagharon Ya Multiplex Cinemagharon Ke Nirman Ko Protsahan Yojna Ke Sahayta Anudan Niyam, 1982 - eligibility not being the ‘Swamis’ (Proprietor) which was not properly considered - scope of Rule 3 of the 1982 Rules with reference to the date of commencement of operation of Cinema Hall/Multiplex was never adjudicated by the Bench while finalizing the matter - HELD THAT:- The provision contained herein is not with regard to imposition to any additional burden but is with regard to the "relaxation" given, by deleting the rider under Rule 3 of the 1982 Rules. The Rules of 1982 clearly provide for subsidy in respect of the Cinema Hall/Multiplex, construction of which was started after 01.07.1991. Of course, there was a rider t....... + More
- 2021 (2) TMI 972 - JHARKHAND HIGH COURT
Maintainability of refund claim - Realization of the amount without authority of law - rejection of claim holding that in absence of any statutory provision under JVAT Act the learned JCCT had no jurisdiction to allow the refund application of the petitioner - HELD THAT:- It is the case of the petitioner, undisputed by the respondent that petitioner is not a registered dealer under JVAT Act, 2005 nor has been assessed to tax under the Act. No demand notices were raised against the petitioner as such to the effect that any tax is due against him. Petitioner claims to have made deposit of ₹ 61,74, 899/- in order to ensure continuity of business and to avoid coercive action without any demand of tax since the goods transported by the petitioner were already excisable to Central Sales Tax to the tune of ₹ 58,05,157/- which were pa....... + More
- 2021 (2) TMI 968 - GUJARAT HIGH COURT
Seeking directions to the respondents to disburse the refund amount alongwith interest - reduction of admissible ITC on purchase of coke - Section 38 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- It is not in dispute that the writ applicant-Company was given an incentive on tax for the relevant period as mentioned in the petition by the authority, as sanctioned for the respective years - In view of the determination order passed under Section 80 of the GVAT Act, the full amount of refund has not been disbursed by the respondents. It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. The time limit to initiate proceedings under GVAT Act is lapsed. It is required to be noted that Section 35 gives power to the author....... + More
- 2021 (2) TMI 967 - GUJARAT HIGH COURT
Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - non-communication of the cancellation of registration at the end of the respondents - It is the case of the writ applicant that after some business transactions, later on he came to know about his cancellation of registration with effect from 12.04.2010 and accordingly, he was duty bound to return the amount of tax collected from the different parties during the said period of assessment - HELD THAT:- It appears that at the time of search, it was informed by the writ applicant that he had made the payment to different parties to the tune of ₹ 8,14,250/- by way of cheque. Despite of this, the authorities had collected the tax to the tune of ₹ 9,05,318/-. Also, since 2014, the respondent authorities have not issu....... + More
- 2021 (2) TMI 965 - MADRAS HIGH COURT
Concessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining C-Form - HELD THAT:- Petitioner fairly submits that the issue involved in this Writ Petition is squarely covered by a decision of this Court in, M/S. DHANDAPANI CEMENT PRIVATE LTD., M/S. TERU MURUGAN BLUE METAL VERSUS THE STATE OF TAMIL NADU, THE PRINCIPAL COMMISSIONER & COMMISSIONER OF COMMERCIAL TAXES, THE ASSISTANT COMMISSIONER (ST) , THE JOINT COMMISSIONER (ST) TERRITORIAL, THE DEPUTY COMMISSIONER (ST) [2019 (2) TMI 1850 - MADRAS HIGH COURT] wherein it was held that till such time the order of this court in the case of M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) [2018 (10) TMI 1529 - MADRAS HIGH COURT] is either stayed or reversed it is incumbent upon all....... + More
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