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VAT and Sales Tax - High Court - Case Laws

Showing 41 to 60 of 19887 Records

  • 2018 (7) TMI 1355

    Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in Section 19(11) of the TNVAT Act, which states that input tax has to be claimed before the end of the financial year or before 90 days from the date of purchase, whichever is later. - Held that - Section 19(3)(a) of the TNVAT Act speaks about the entitlement of an assessee for cre....... + More

  • 2018 (7) TMI 1354

    Validity of recovery notice - proceedings on dead person - recovery of arrears of tax payable pursuant to the assessment order dated 30.1.198 - TNGST Act - Held that - The dealer, in the said writ petition, contended that he did only labour works for building body of lorries and that the same could not be stated to be a manufacturing process nor there was an element of sale involved. Thus, without adjudicating the said issue, the second responden....... + More

  • 2018 (7) TMI 1268

    Condonation of delay in filing appeal - no proper explanation has been offered by the revisionist with regard to delay in filing the present revision - On asking by the Court in what time he will comply the order dated 06.07.2018, he said that he is busy at present and at least one months time be allowed to him. He has stated that he has a lot of other work therefore he cannot comply the order of this Court as indicated in the order dated 06.07.2....... + More

  • 2018 (7) TMI 1267

    Validity of Revision proceedings - Section 27 of the Tamil Nadu Value Added Tax Act, 2006 - case of petitioner is that the revision is uncalled for and the assessment was already accepted and all further proceedings were dropped - effective alternative remedy of appeal. - Held that - Section 51 of the TNVAT Act provides an Appeal to the Appellate Deputy Commissioner and Section 52 of the TNVAT Act provides an Appeal to the Appellate Joint Commiss....... + More

  • 2018 (7) TMI 1266

    Enhancement of rate of tax - purchase and sale of food grains, pulses and oil seeds - case of revisionist is that though the survey was conducted at the business premises of the revisionist on 24.04.2014 by the SIB but so far as the loose parchas recovered from the business place of the revisionist are concerned, they do not belong to the revisionist - Held that - This Court has noticed that the assessing authority has considered the survey repor....... + More

  • 2018 (7) TMI 1265

    Validity of assessment order - TNGST Act - case of petitioner is that Assessment Officer did not have any independent material, except some materials gathered from the Central Excise Department and there are no material to establish that the petitioner had not accounted for the transactions - Held that - The respondent has used the materials received from the Central Excise Department to be the basis for initiation of the proceedings by issuing n....... + More

  • 2018 (7) TMI 1109

    Levy of VAT - supply of Rice - whether the price fixed for levy rice, includes the element of tax on paddy and rice? - Held that - Besides the cost of paddy, the components which have been taken care of while calculating the price of rice, included the element of tax on rice. The basic price of rice after adding all costs including the profit of the miller was calculated at ₹ 935.36 for common variety of rice and component of 4% VAT was add....... + More

  • 2018 (7) TMI 972

    Jurisdiction - Power of AO to levy VAT - Levy of Sales Tax or Service tax? - transfer of right to use - lease rent on Plant and Machinery forming part of Composite lease of Brewery. - Held that - In the given facts of present case wherein the Assessing Officer has levied VAT on transfer of plant and machinery being covered by sub-clause (d) of Clause (29-A) of Article 366 of the Constitution it is difficult to accept the submissions on behalf of ....... + More

  • 2018 (7) TMI 971

    Validity of assessment order - levy of tax at 1% under Section 3H of TNGST Act - local purchase of dyes and chemicals were used in the process - whether the respondent in the assessment orders, for the years 2002-03 and 2005-06, has to specifically give the details, of the extent of dyes used in bleaching / works contract and consequently, the quantum of liability to pay tax, in the case of works contract? - availability of alternative remedy. - ....... + More

  • 2018 (7) TMI 906

    Refund of excess amount paid - the respondents could no longer process the return and assess the amounts, in view of the limitation under Section 34 - DVAT Act - Held that - The petitioner had previously approached this court, for a direction that having regard to the circumstances, its refund claims for the period upto March, 2011 ought to be granted. This court, while disposing of the petition, gave a time bound direction. Instead of adhering t....... + More

  • 2018 (7) TMI 905

    Liability to pay certain sums on the petitioners in their capacity as Directors - proceedings by virtue of sub-section (6) of Section 44 of the Maharashtra Value Added Tax Act, 2002 on Directors - proper opportunity not given to Directors to show cause. - Held that - In the event the petitioners show cause, then an opportunity of personal hearing will be afforded to the petitioners and a reasoned order will follow thereafter. At such an opportuni....... + More

  • 2018 (7) TMI 837

    Classification of goods - dyes and chemicals, Ammonia Victoria blue, rhodamine, methyl violet, oil blue, oil green and croum scarlet - whether the goods purchased and sold by the assessee, viz., Ammonia Victoria blue, rohodamine, methyl violet, oil blue, oil green and croum scarlet, which according to them, are basic dyes and acid dyes, taxable at 8%, as per Entry 16 of Part C of the First Schedule or colours and pigments, liable to tax at 16% un....... + More

  • 2018 (7) TMI 668

    Classification of goods - Sharbat Rooh Afza - U.P. VAT Act - common parlance test - essential character test - Whether the Commercial Tax Tribunal was legally justified in passing the impugned order classifying the product Rooh Afza under the residuary entry (Entry 1 of Schedule V) and not under the Entry 103 of Part A of Schedule II of the U.P. VAT Act? - Held that - The application of common parlance test is an extension of general principles o....... + More

  • 2018 (7) TMI 514

    Whether the Tribunal was justified in holding that the credit in the Dealers Spare Part Account received by the Petitioner from Maruti Udyog Ltd. amunting to ₹ 30,52,192/ can be treated as actual Sale price received by the Appellant for replacement of spares during the manufacturer s warranty scheme and therefore liable to Tax under the provisions of the MVAT Act? - Held that - The manner of using the credit does not detract from the fact t....... + More

  • 2018 (7) TMI 400

    Concessional rate of duty - Declared Goods -iron and steel goods used in works contracts of fabrication and creation of doors, window frames, grills etc. - Section 15 of the Central Sales Tax Act - Held that - The issue is covered by the decision in the case of Smt B. Narasamma V/s. Deputy Commissioner, Commercial Taxes, Karnataka & Another 2016 (8) TMI 636 - SUPREME COURT , where it was held that the Assessee engaged in the works contracts o....... + More

  • 2018 (7) TMI 399

    Whether the Value Added Tax Tribunal was correct in confirming the order of the Adjudicating Authority raising tax, interest and penalty demands against the assessee? - Whether such tax, interest and penalty demands could have been raised on the ground that the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect ignoring the evidence produced by the assessee to contend that there was ac....... + More

  • 2018 (7) TMI 398

    Validity of Revision of assessment order - Amnesty Scheme 2004 - Works contract - Whether on the facts and in the circumstances of the case, the Tribunal is justified in upholding the order of revision of assessment order , though it is passed, after the assessment order reached to finality, in view of the order passed under the Amnesty Scheme 2004 ? - Held that - The Amnesty Scheme, 2004 was itself subject to the department having right to pass ....... + More

  • 2018 (7) TMI 234

    Validity of assessment orders - rejection of books of accounts of the revisionist - it was seen that the revisionist has evaded the purchase and sale of his transaction and has evaded the payment of tax and he has further considered that since the survey was conducted in the month of August 2013, the estimate of undisclosed sales cannot be over and above of ₹ 50 lac - Held that - The order of the Tribunal is modified to the extent that the ....... + More

  • 2018 (7) TMI 233

    Condonation of delay of 1782 days in filing the present revision - insufficient reason for condoning the delay - Held that - Since the delay in filing the revision is inordinate and has not been explained sufficiently in the affidavit accompanying the delay condonation application, the delay condonation application is liable to be dismissed - Application for COD dismissed........ + More

  • 2018 (7) TMI 232

    Penalty u/s 67(1)(c)(d) & (i) of the Kerala Value Added Tax Act, 2003 - Held that - The issue whether the petitioner is liable to penalty under the Act is a matter for the first respondent to consider at the first instance, after considering the objections, if any, raised by the petitioner against the proposal made in Ext. P1 notice - petition is dismissed........ + More

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