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VAT and Sales Tax - High Court - Case Laws

Showing 21 to 40 of 19742 Records

  • 2018 (5) TMI 651

    Levy of sales tax - First sales of software - whether sale taking place or not? - Held that - both the appellate authority and Tribunal have rightly held that there was no sale, warranting levy of tax and consequently, penalty under Section 16(2) of the Act - tax case revision dismissed........ + More


  • 2018 (5) TMI 650

    Levy of turnover tax - penalty u/s 12(3)(b) of TNGST Act - Held that - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of the Act. - Reliance placed in the case of Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others 2001 (10) TMI 110....... + More


  • 2018 (5) TMI 531

    Penalty - the dealer had not produced any recorded evidence for the production of Form-17 declaration and also failed to produce any copy of acknowledgment in token of submissions of Form-17 - Held that - There is no dispute as to the factum of assessment order passed by the Commercial Taxes Officer and the respondent has received the objections along with the xerox copy of Form-17 and assessment order. In that event, he should have verified or c....... + More


  • 2018 (5) TMI 530

    Levy of Purchase tax on export sale - Section 3(4) of TNGST Act - Form XVII - Held that - this Court in Tube Investment of India Ltd., v. State of Tamil Nadu 2010 (10) TMI 938 - MADRAS HIGH COURT , allowed the appeal filed by the dealer by stating that since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the Assessing authority cannot levy tax under Section 3(4) of the Ac....... + More


  • 2018 (5) TMI 463

    Consumption of Diesel oil - manufacture and sale of sugar and bagasse etc - manufacturing activity carried or not? - during the period when the manufacturing activity of the assessee was completely closed, it shown purchases of diesel oil on concessional rate of tax against form 3 Kha and consumption thereof - Section 3-B of the U.P. Trade Tax Act, 1948. - Held that - The assessee has set up a case that the diesel oil was consumed in the maintena....... + More


  • 2018 (5) TMI 462

    Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More


  • 2018 (5) TMI 461

    Rate of tax - sale of chips with a brand name - taxable at 4% under Entry 107 of Part B of the first Schedule or at 12.5% under residuary entry? - Held that - Entry No.107 in Part B of the first Schedule specifically specifies that processed fruit and vegetables including fruit jam, jelly, etc., other than those specified in the fourth Schedule, are liable to be taxed at 4% and for the other goods under Entry 69, the tax payable would be at the r....... + More


  • 2018 (5) TMI 375

    Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More


  • 2018 (5) TMI 374

    Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More


  • 2018 (5) TMI 373

    Validity of revision notice - inter-state sales - petitioner s apprehension is that in spite of giving a detailed reply to the enforcement officials explaining that the stand taken by them is wholly incorrect, the first respondent has mechanically issued the impugned notices - Held that - the matter is yet to be concluded and assessment proceedings are yet to commence - Though it may be true that revision of assessments have occurred earlier, as ....... + More


  • 2018 (5) TMI 372

    Lifting of attachment over the property - Held that - the liability of the first petitioner under the Act is only about ₹ 21,00,000/-, the said liability of the first petitioner has not become conclusive, the property of the second petitioner which the petitioners are offering as a security for the liability is more than ₹ 40,00,000/- and the fact that the fifth respondent is prepared to purchase the property of the first petitioner s....... + More


  • 2018 (5) TMI 371

    Input Tax Credit - Section 10(3) of the KVAT Act, 2003 - denial on the ground that the claim of Input Tax Credit against the Output Tax Liability of the assessees did not pertain to the same Tax period for which Output Tax Liability and Net Tax Liability was to be determined in accordance with Section 10(3) of the Act - interpretation of statute. - Held that - the controversy involved in these writ petitions is squarely covered by a decision in t....... + More


  • 2018 (5) TMI 281

    Whether the statement recorded by the officials of the Enforcement Wing can be put against the petitioner while the Assessing Officer is completing the assessment? - Held that - it is settled that the Assessing Officer is a Quasi Judicial Officer and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities namely the officials of the Enforcement Wing - Sinc....... + More


  • 2018 (5) TMI 280

    Rate of tax on turnover - Section 16(1)(b) of TNGST Act - Held that - the issue is squarely covered by the decision in the case of Madras Electrical Conductors (P) Ltd. Versus State of Tamil Nadu 1995 (10) TMI 216 - MADRAS HIGH COURT - the Assessing Authority is directed to refix the levy of tax at 3% on the disputed turnover - tax case revision dismissed........ + More


  • 2018 (5) TMI 279

    Denial of exemption - penalty u/s 9(2A) of the Central Sales Tax Act, 1956 read with Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 - whether the Tribunal is legally correct in not affirming the order of the first appellate authority even while the goods sent to outside the state had not been sold by the agent in the order state in the same form in which they were received but manufactured into entirely new goods and then sold? - Whe....... + More


  • 2018 (5) TMI 278

    Works contract - Deduction of resale - it was alleged that the petitioner had sold the pipes and not plates and since pipe is a commodity different from plate, the petitioner is not entitled to deduction of resale as was allowed in the assessment proceedings - whether was there any contract for supply / sale of steel plates between the petitioner contractor and the Board and / or whether transaction of supply and sale of steel pipes used in execu....... + More


  • 2018 (5) TMI 276

    Initiation of recovery proceedings, even though the appeal and application for stay are pending - Held that - Taking note of the similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority - recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on t....... + More


  • 2018 (5) TMI 179

    Validity of re-assessment order - demand notice in Form VAT-180 - Held that - It is well settled principle that entertaining the writ petitions against the assessment orders directly would consume the precious public time of the Court and would be contrary to the intent of the Legislation providing mechanism and machinery for resolving the dispute before the hierarchy of Authorities prescribed - It is well settled principle that entertaining the ....... + More


  • 2018 (5) TMI 178

    Nature of activity - job-work or sale? - Form 3-D - Whether the learned Tribunal was justified in declaring that payment of ₹ 18,98,008, in absence of any material of evidence or single whisper of evidence, was made towards the job Work and was not sale? - Held that - In Form 3-D, there is a declaration in regard to the goods sold to any Company / Corporation or Undertaking referred to under Section 3-G. The form ends by a certification to ....... + More


  • 2018 (5) TMI 177

    Penalty u/s 16 (2) of the TNGST Act - suppression of facts - Held that - the Tribunal concurred with the view of the Appellate Assistant Commissioner that there was no justification in penalising the assessee, as the turnover in question was based on assessee s books of accounts and that there was no element of willful non-disclosure of turnover - reliance was placed in the case of R. Subba Reddy Versus State of Tamil Nadu 1992 (8) TMI 251 - MADR....... + More


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