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VAT and Sales Tax - High Court - Case Laws

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  • 2018 (10) TMI 144

    Validity of assessment order - years from 2008-09 to 2015-16 - TNVAT Act - the petitioner did not submit their objections to the revision notices though the petitioner was granted time - Held that - Considering the fact that already a sum of ₹ 50 lakhs has been recovered and that the said amount is now retained by the Enforcement Wing, this Court is of the view that one more opportunity can be granted to the petitioner to go before the Asse....... + More

  • 2018 (10) TMI 2

    Revision of assessment - rejection of revision on the ground that petitioner have not filed any fresh records and grounds warranting to revise the assessment - section 84 of the TNVAT Act - Validity of Order of Attachment. - Held that - A perusal of the impugned orders would indicate otherwise that the Assessing Officer, in fact, has observed in Paragraph No.2 that the documents along with Section 84 applications were already filed by the Assesse....... + More

  • 2018 (10) TMI 1

    Compounding rate of tax - Section 3(4) of the TNVAT Act - Switch over to Form-I, instead of Form-K - Exceeding turnover of ₹ 50 lakhs - By the Tamil Nadu Ordinance No.1 of 2008, dated 17.06.2008, with effect from 18.06.2008, Section 3(4) of the Act was amended - effect of subsequent amendment in the Act - Held that - As per the amendment, on exceeding the sales turnover of ₹ 50 lakhs, it has to be intimated to the respondent in writin....... + More

  • 2018 (9) TMI 1765

    Validity of VAT assessment after introductions of GST - Assessment after the amendment to the Constitution by virtue of which Article 246A was inserted - According to the petitioners, with the amendment to the Constitution and corresponding status fo....... + More

  • 2018 (9) TMI 1710

    Scope of the words Seller and Dealer - Notification dated 30th March, 2016 - repossession of the vehicles and the sale of the repossessed vehicles by the banks / institutions amounting tosale or not? - insertion of Entry No.82B in Schedule C to MVAT Act to levy VAT as repossessed motor vehicles sold by the banks / financial institutions on which entry tax or as the case may be, Sales Tax has been paid at an earlier stage in the State - Held that ....... + More

  • 2018 (9) TMI 1709

    Revision of Assessment - C forms from the consignees were obtained after finalization of assessment - Held that - When the circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, itself is in very clear terms that the Assessing Officers are empowered to accept the forms / certificates, even after passing final assessment orders and revise the assessments, the second respondent ought to have revised the subjec....... + More

  • 2018 (9) TMI 1424

    Taxability - frooti drink - rate of tax - taxable at 1% or at 2% - whether the assessing authority and the revisional authority are justified in holding that frooti would fall within Entry? - whether frooti is beverage? - Held that - In the present case, frooti is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and beverage, ice-cream and candy is of vide import and common parlance test would apply....... + More

  • 2018 (9) TMI 1423

    Principles of natural justice - case of respondent is that even though sufficient opportunities were given to the petitioner, he did not utilise the same and therefore, with the available records, an order has been passed - Held that - The mere fact that the assessee was given an opportunity for perusing the D7 records by the Enforcement Wing Officer would not be sufficient compliance of the principles of natural justice by the assessing officer,....... + More

  • 2018 (9) TMI 1190

    Maintainability of appeal - the asssessing authority of the petitioners has suo motu amended the certificate of registration of the petitioners under the Act and revoked the authorization granted to effect interstate purchase of fuel - Section 7(4) of the Central Sales Tax Act. - Whether an appeal lies under the VAT Act against an order issued under Section 16(10)? - Held that - It is seen that Section 55(1) of the VAT Act dealing with the right ....... + More

  • 2018 (9) TMI 1189

    Revised returns - case of the petitioner is that in the light of Circular No.14 of 2017 issued by the Commissioner of the State Goods and Service Taxes Department, the petitioner is entitled to submit revised returns in terms of the request made by t....... + More

  • 2018 (9) TMI 1188

    Violation of the principles of natural justice - Validity of assessment order - TNVAT Act, 2006 - Held that - The petitioner filed their objections dated 17.10.2017, the Assessing Officer addressed to the third respondent on 10.11.2017 presumably requesting him to furnish certain details regarding stock variation pertaining to the petitioner. However, the petitioner was not informed about the said communication dated 10.11.2017 and in response to....... + More

  • 2018 (9) TMI 1115

    Rate of tax - bearings - Assessing Officer disallowed the claim of concessional rate of tax on the said turnover and assessed the turnover at 8% on the ground that bearings have specific entry in the I Schedule and they are not eligible to be sold against Form XVII declaration for lower rate of tax at 3% - Held that - The Revenue has not disputed the factual position, which was taken note of by the Appellate Assistant Commissioner (CT), which has....... + More

  • 2018 (9) TMI 1114

    Input tax credit - Section 11(3)(a)(vii) of the Gujarat Value Added Tax Act, 2003 - purchase of cement, sand, steel, grit, concrete etc. that are used for manufacture of capital goods - Whether the Tribunal has erred in law and in facts in directing the assessing officer to follow judgment of tribunal, against which tax appeal is pending at the relevant time before High Court without verifying the factual details? - Held that - As the issues invo....... + More

  • 2018 (9) TMI 1113

    Appeal dismissed for want of prosecution - Section 46 of the Madhya Pradesh Value Added Tax Act, 2002 - Held that - Imperative it is for the Appellate Board where on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Appellate Board may dispose of the appeal on merits after hearing the re....... + More

  • 2018 (9) TMI 1112

    Levy of tax at a higher rate - penalty under Section 28 (1) of the Madhya Pradesh Commercial Tax Act, 1994 - invalid C-Forms - Held that - The transaction should be made with the registered dealer and who has submitted C-Form, but in the case in hand, C-Forms submitted by the purchaser have been found forged, which clearly shows that the purchasers are not registered dealer, therefore, the petitioner is liable to pay tax and penalty as imposed by....... + More

  • 2018 (9) TMI 1111

    Constitutional validity of Madhya Pradesh Value Added Tax Amendment (Validation) Act, 2017 - Madhya Pradesh VAT Act, 2002 - Validation clause. - Held that - The object and reason to bring the said Validation Act is that there is belief that in case of manufacture of taxable as well as tax free goods proportionate Input Tax Rebate on inputs is permissible, especially in view of specific provisions of admissibility of full amount of Input Tax Rebat....... + More

  • 2018 (9) TMI 1110

    Validity of recovery order - garnishee order - Held that - Since the petitioner has not deposited the admitted payable tax amount, the respondents have rightly issued the notice dated 7.10.2016 under Section 24(5)(a) of the VAT Act, 2002. Inspite of ....... + More

  • 2018 (9) TMI 1109

    Jurisdiction - Competency of the State and its functionaries to impose Commercial Tax/ Value Added Tax on Indian Made Foreign Liquor / Rectified Spirit - Held that - Since the present batch of writ petitions relates to assessment year 2011-12 & 2012-13, they are allowed in the same terms in GWALIOR ALCOBREW PVT. LTD. (FORMERLY GWALIOR DISTILLERS LTD.) RAIRU FARM AGRAM MUMBAI ROAD GWALIOR VERSUS THE STATE OF MADHYA PRADESH 2016 (9) TMI 355 - M....... + More

  • 2018 (9) TMI 1048

    Pre-deposit - demand of tax under repeal act which was replaced by GST - Held that - Subject to deposit of 50% of the amount so demanded, the balance may be kept in abeyance for a period of one month i.e. till 25.10.2018.

  • 2018 (9) TMI 1047

    Principles of natural justice - Personal hearing not granted - Held that - In the instant case, even though personal hearing is sought for, that was not granted to the petitioner. A reading of the impugned order also clearly shows that the assessing ....... + More

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