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VAT and Sales Tax - High Court - Case Laws
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- 2019 (9) TMI 674
Maintainability of petition - alternate efficacious remedy of appeal - section 26 of the Maharashtra Value Added Tax Act, 2002 - HELD THAT:- Section 26 of the said Act provides for an alternative remedy of appeal. The petitioner can avail of the alternative remedy of appeal. Even the issue of breach of natural justice is an issue which could be considered by the Appellate Authority, if that be factually so. There is no reason to exercise our extra-ordinary jurisdiction when there is an efficacious alternative remedy available to the petitioner under the Act - petition dismissed.
- 2019 (9) TMI 672
Condonation of delay of 101 days in filing review petition - HELD THAT:- The learned State Counsel concedes that the grounds raised in the present Review, have already been considered and rejected by the Full Bench of this Court, therefore, nothing would survive in the present review application and the same is liable to be dismissed. Review application dismissed.
- 2019 (9) TMI 671
Validity of assessment order - TNVAT Act - alleged unaccounted purchases of Cardamom - seeking opportunity to cross-examine the consignors mentioned in the notice - also seeking copies of transport bills, copy of payment and despatch details in regard to the twelve transactions - principles of Natural Justice - HELD THAT:- It is appalling that the impugned order of assessment proceeds to fasten tax liability of ₹ 14,53,811/- along with penalty of ₹ 21,80,717/- in such a careless and cursory fashion. None of the principles at play for framing of an assessment, such as consideration of the objections filed, grant of opportunity for personal hearing or application of mind by the assessing officer find place in the impugned order. The impugned assessment does not take into account any of the detailed submissions made by the petiti....... + More
- 2019 (9) TMI 641
Notification G.O.Ms.No.604, Revenue (CT.IV) Department, dated 22.04.2008 - Exemption from entertainment tax - exemption to feature films/low budget films produced in the then State of Andhra Pradesh - HELD THAT:- As per this G.O., the theatre proprietor not only had to intimate to the concerned Entertainment Tax Officer, in advance and in writing, the particulars of the feature film/low budget film produced in Andhra Pradesh which was being screened but also furnish a certified copy of the certificate of the Film Development Corporation. Logically, the Film Development Corporation would not be in a position to issue such a certificate without knowing the number of prints of the movie that had been released. As noted, a low budget feature film was one where the number of prints was less than 35. This fact could only be ascertained after re....... + More
- 2019 (9) TMI 640
Validity of assessment order - Section 25 of the Kerala VAT Act - assessment completed without issuance of SCN - Principles of Natural Justice - HELD THAT:- This Court is of the view that the assessment order dated 25.09.2018 is violative of principles of natural justice and contrary to Section 25 of the Kerala Value Added Tax Act. This Court is also satisfied with the explanation given by the petitioner that the petitioner is not served with the original copy of order of assessment dated 25.09.2018. This Court is not examining the merits or otherwise of the assessment order dated 25.09.2018. The assessment order is set aside and the matter restored to file.
- 2019 (9) TMI 575
Set off of tax paid on purchase of raw materials used in the manufacture of tubular poles - Claim rejected on the reasoning that the assessee had not raised any such claim in its return and, therefore, it was not permissible to grant the same at the stage of assessment - forfeiting the amount of the tax under Section 29-A(2) of the Act - HELD THAT:- To take the benefit of Section 4-BB of the Act, plainly, the assessee was required to make that deduction, at that stage, and not later. Then, looking at the notification no. 2339 dated 22.10.1996, read with notification no. 1223 dated 22.5.1998, under the conditions for grant of benefit of set off, it was clearly stipulated by way of condition no. 3 that it was permissible to the manufacture (of notified goods) to claim such deduction, by way of an option to the payment of full tax on sale of....... + More
- 2019 (9) TMI 574
Assessment of Sales Tax - estimation of Turnover - interstate sale - HELD THAT:- Merely because at the later stage, in appeal, the assessee sought certain information and also sought cross examination of the purchaser, it would not introduce any defect in the reasoning adopted by the first appeal authority. However, with respect to the quantification of the amount of undisclosed turnover, it does appear that the first appeal authority had taken note of the disclosed turnover as also the undisclosed turnover pertaining to Bill No.113 and estimated the total turnover almost twice of that value being ₹ 20,00,000/-. This being a case of central sales, in absence of any material and in absence of any reason being offered by the Tribunal, it appears, the Tribunal has clearly erred in enhancing the estimation made to ₹ 30,00,000/-. The order of the Tribunal dated 24.01.2008 is set aside and the order passed by the first appeal authority is restored - Revision allowed in part.
- 2019 (9) TMI 573
Amendment of Eligibility Certificate - Section 4-A(3) of U.P. Trade Tax Act, 1948 - whether the exemption granted to the assessee by the Divisional Level Committee under the Eligibility Certificate No.4324 dated 26.11.1998, as amended by Eligibility Certificate No.1596 dated 4.12.2003, could have been denied by the Commissioner in exercise of its power under Section 4-A(3) of the Act, when there was no allegation of any misuse of that Eligibility Certificate? HELD THAT:- In the instant case, it is wholly debatable whether the assessee was entitled to exemption on the investment made on dyes and moulds, merely because such dyes and moulds had been given out to job workers who used the same to manufacture the components that came to be used in the manufacture of the end product by the assessee, namely colour television sets. It appears to b....... + More
- 2019 (9) TMI 572
Validity of assessment order - A/Y 2012-13 to 2016-17 - petitioner was not given time to file their objections in response to the notices of proposals - Principles of Natural Justice - HELD THAT:- Admittedly, the Assessee has sought for time to file their objection through their letter dated 15.03.2019. Such communication was also received by the Assessing Officer, as found in the impugned order itself. If that be the case, the Assessing Officer is not justified in proceeding to pass the assessment orders without informing the assessee as to whether their request for time to submit their reply has been accepted or rejected. In both events, the Assessing Officer is bound to send a communication to the Assessee and inform the result of the request made by the Assessee. Admittedly, the orders of assessment were passed simply by confirming th....... + More
- 2019 (9) TMI 571
Illegal detention of goods along with vehicle - Section 53 of Karnataka VAT Act, 2003 - HELD THAT:- No doubt, the department may have good case on merits in respect of certain illegal activities alleged to have been committed by M/s.Siva Impex and the petitioner. Respondents/Commercial department shall have to resort for appropriate action/proceedings and they have no power to make such transmission of goods from one section to another section. Annexure-D dated 15.6.2017 is set aside reserving liberty to the Commercial Department to proceed in accordance with law against the petitioners as well as M/s.Siva Impex, if it is warranted - Petition allowed.
- 2019 (9) TMI 527
Refund of extra amount deposited during the pendency of appellate proceedings - petitioner claims that entire burden has been born but it only - whether the petitioner is entitled for refund of excess amount paid for the subject assessment years in terms of the judgment in Ext.P3 and/or whether Ext.P4 order gives finality to conclusions recorded in Ext.P3 judgment? HELD THAT:- when the Hon’ble Supreme Court while passing orders in Ext.P4 stated that applications for modification/ clarification stand rejected, anit means that firstly there is no necessity for clarification and secondly the modification of Ext.P3 judgment by issuing necessary directions is not warranted. The word ‘rejected’ is understood to mean to refuse to believe, anaccept, anor consider (something). Upon due consideration of the undisputed circumstance....... + More
- 2019 (9) TMI 526
Detention of goods - mis-declaration of goods - it was alleged that the goods were hosiery while in the bill the same were shown as knitted clothes - condonation of delay in filing appeal - HELD THAT:- The learned Tribunal while dismissing the appeal has categorically held that there was mis-description of the goods; the goods were not being transported in a goods vehicle; and the books of accounts were not produced at the appropriate time and production thereof at a later stage was nothing but an afterthought. Condonation of delay - HELD THAT:- It has been found that the appellate order dated 18. 12. 2014 was passed in the presence of the Chartered Account of the appellant and until and unless a specific objection is raised to the contrary, it would be presumed that the appellate order was received by the appellant in time. The said pres....... + More
- 2019 (9) TMI 525
Assessment of turnover - KVAT Act - CST Act - non-consideration of all points raised by the petitioner - HELD THAT:- A bare look at these exhibits demonstrates that the objections raised by the Senior Counsel on the mode and manner of examination by respondents is tenable. On the short ground of non-consideration of all the points raised in Exts.P4 and P5, order in Ext.P8 could be set aside - Accordingly, Ext.P8 on the short ground of non-consideration of objections in Exts.P4 and P5 is set aside and the matter restored to the file of the second respondent for consideration and disposal afresh in accordance with law. Petition allowed by way of remand.
- 2019 (9) TMI 524
Issuance of C-Forms - validity of Notification dated 11.10.2017 - interpretation of statute - amendment and scope of the word 'goods' - Situation of CST post GST - HELD THAT:- In view of the law laid down by the Hon’ble Apex Court in Printers (Mysore) Ltd.'s case [1994 (2) TMI 261 - SUPREME COURT], wherein it is clearly held that the use of the expression ‘goods’ referred to in the first half of Section 8(3)(b), i.e., on first three occasions can be understood in the sense it is defined in Section 2(d) of the CST Act, whereas the expression “goods” in the second half of the clause, i.e., on the fourth occasion does not and cannot be understood in the sense it is defined in Section 2(d) of the CST Act, as it refers to the manufactured goods, in the case of the writ petitioners, their end products n....... + More
- 2019 (9) TMI 523
Additions as sales suppression based on the alleged purchase suppression - Levy of penalty - TNVAT Act, 2006 - reconciliation of the profit and loss account with the monthly returns - HELD THAT:- The difference as alleged by the Enforcement Authorities is not be correct, particularly, in the light of the categoric reconciliation provided by the petitioner. The Assessing Authority has proposed a deviation based on the reply and reconciliation provided on 25.07.2014 and finally and as a last resort, he requests the Joint Commissioner to clarify what the purchase and sales turnover should be since he was unable or not in a position to determine the same from the proposal (the word 'proposed' in the reply appears to be an error of language). No reply was received as a result that the officer passed the impugned orders, adverse to the ....... + More
- 2019 (9) TMI 522
Doctrine or promissory estoppel - Incentive scheme - issuance of eligibility certificate - the date from which the incentives to be given to the Petitioner were to take effect - HELD THAT:- The Incentive Scheme has been framed by the State with a view to ensure equal distribution of wealth and means of production to the common benefit of citizenry of the State. The ostensible purpose was to encourage setting up of industrial units across the State of Maharashtra so that the employment is made available to greater sections of the society and the economy of the State as a whole stands to gain. The object and purpose of the Incentive Scheme is in consonance with the ideals held aloft by the directive principles of State policy contained in Part - IV of the Constitution of India, in particular, Article 39(c). In the case of CENTER FOR LEGAL R....... + More
- 2019 (9) TMI 521
Input tax credit - Inconsistent Rule with statutory provision - tax paid on purchase of coal which is used by it for generation of electricity in its captive power plant and in turn, electricity so generated - absence of production of statutory declaration form JVAT 404 - Jharkhand Value Added Tax Act, 2005 - Jharkhand Value Added Tax Rules, 2006. HELD THAT:- From the reading of the provisions of the JVAT Act, 2005 it would transpire that said provisions are in consonance with the scheme of Value Added Tax Regime introduced in the Country. From the scheme of JVAT, 2005 it would be thus evident that output tax liability of a dealer was required to be determined after subtracting therein the input tax paid by the dealer - Section 18 of the JVAT Act, 2005 provides for determination of the Input Tax Credit which is available to a dealer in re....... + More
- 2019 (9) TMI 519
Non-filing of statutory returns in terms of the Entry Tax Act - disclosure of purchase turnover of the vehicles and payment of entry tax at 12.5% - Entry of Goods into Local Areas Act, 1990 - reduction in the levy of entry tax - HELD THAT:- Though the levy of entry tax and State sales tax are separate and distinct, the intention of section 4 appears to be that there should be a unified and integrated levy on the transaction of entry into and sale of a vehicle within a State. If an assessee is in a position to establish that it had defrayed the entry tax liability on a particular vehicle, credit to that extent would be available in computing sales tax liability on the sale of that vehicle. In the present case, there is, admittedly, a violation of statutory provisions insofar as the petitioner has not filed returns under the Entry tax Act. ....... + More
- 2019 (9) TMI 518
Condonation of delay in filing application - Section 38 of the Goa Value Added Tax Act, 2005 - HELD THAT:- The Tribunal has held that since the First Appeal before the First Appellate Authority was instituted beyond the period of one year from the date of service of original order, no useful purpose will be served in condoning the delay in instituting the Second Appeal before it. The issue before the Tribunal, at least in the first instance was only whether any sufficient cause has been made out by the Applicant to seek condonation of delay in instituting the Second Appeal before it. The Second Appeal was admittedly instituted within a period of one year from the date of service of the decision of the First Appellate Authority. Accordingly, the Tribunal was required to first consider whether there was any sufficient cause for condonation ....... + More
- 2019 (9) TMI 517
Revision of assessment - TNVAT Act - time limit prescribed u/s 27 of TNVAT Act - AO sought to revise the assessment in respect of the relevant assessment years 2008-09, 2009-10 & 2010-11, to which, the deemed assessment has already been taken place and completed on 30.06.2012 - HELD THAT:- If the Assessing Officer intends to revise the assessment based on a reason that the turn over has escaped assessment or that the assessee has wrongly availed the Input Tax Credit, he ought to have proceeded within the time prescribed under the above said provision of law, namely section 27 of the Tamil Nadu VAT Act. In this case, admittedly notice of revision itself was issued on 03.09.2018, beyond the period of six years. Though the respondents sought to contend that the inspection was conducted on 23.07.2012 to 26.07.2012, on which date, the asse....... + More