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VAT and Sales Tax - High Court - Case Laws

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  • 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

  • 2018 (9) TMI 978

    Classification of goods - Hybrid Amplifier or Line Extender - Whether the Tribunal was legally justified in holding the impugned product i.e. Hybrid Amplifier or Line Extender as not an accessory of Cable T.V. covered by the said schedule entry C-II-124 but a general electronic item covered by the schedule entry C-II-126? - Held that - Though Hybrid Amplifiers may be used for Cable TV transmission to the extent that it boosts the signal that has ....... + More

  • 2018 (9) TMI 977

    Scope of SCN - Appeal was rejected on a completely fresh ground - Whether Hon ble Tribunal was justified in law to reject the appeal on a completely fresh ground neither arising out of the order appealed against nor raised by the revisionist in ground of appeal filed against the impugned order nor argued during the pleadings by the revisionist or the respondent? - Held that - Even from a reading of the response filed before this Court in the revi....... + More

  • 2018 (9) TMI 976

    Recovery of arrears tax - Held that - The petitioner expresses its willingness to pay the entire tax arrears through instalments - writ petition disposed off holding that the petitioner shall pay the entire arrears of tax in ten equal monthly instalments beginning from 01.09.2018.

  • 2018 (9) TMI 890

    Failure to furnish revised returns within specified time - Section 28 of DVAT Act - inability in Obtaining of F-Forms - Section 33 read with Section 86(9)(c) of the DVAT Act - Genuine transactions - inter-state inward branch transfers - Held that - Section 86(9)(c) facially suggests that if some particulars which should have been disclosed in the return are not disclosed, the tax payer is liable by way of penalty 200 per day from the date falling....... + More

  • 2018 (9) TMI 889

    Maintainability of petition - alternative remedy of appeal available - Revision of assessment - assessment years 2011- 12, 2012-13, 2013-14 & 2014-15 - case of petitioner is that the impugned order is non-speaking and the authorities, who passed the orders had not applied his mind in respect of the objections raised by the writ petitioner - Held that - This court is of an opinion that against the revision order passed under Section 27 of the ....... + More

  • 2018 (9) TMI 888

    Recovery of tax and penalty - Assessment years 2007-09 to 2010-11 - TNVAT Act - Held that - Though such a stand has been taken by the Commissioner, unfortunately his officers have not understood the matter in the manner now projected by the Commissioner. The second respondent/ Assessing officer understood the order as a clarification or in other words as a positive direction. However, the Assessing Officer taking note of the fact that the issue i....... + More

  • 2018 (9) TMI 887

    Jurisdiction - Power to direct VAT Audit - case of petitioner is that the authorization can be granted only by the Commissioner - Held that - It will be useful to refer to the order passed in M/s.Empress Audio 2018 (6) TMI 1239 - MADRAS HIGH COURT and the reasons as to why the Court rejected the contention raised by the petitioner therein, which is identical to that of the contention raised by the petitioner before this Court - It was held in the....... + More

  • 2018 (9) TMI 809

    Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year - levy of purchase tax on Sugarcane - Held that - Assessments in the cases of different assessees for different assessment years in bunch of appeals were framed much after 5 years after the last date for filing of return. For none of the assessment years in bunch of appeals under consi....... + More

  • 2018 (9) TMI 808

    Condonation of delay in filing appeal - petition was dismissed mainly on the ground of delay - Levy of tax - activity of mine raising, extraction of ores and transportation - pure labor contract - KVAT Act - Held that - The fact remains that when the right of the parties are involved, this Court exercising powers under Sec. 226 and 227 of Constitution of India can condone the delay . It is relevant to note that the rights of the parties involved ....... + More

  • 2018 (9) TMI 807

    Classification of goods - Clarification dated 11.12.2007 - Whether the petitioner s product is Information Technology product or it is a telecommunication cable? - TNVAT Act, 2006 - CST Act, 1956. - Held that - The first step that has to be undertaken is to examine as to whether the product will fall within Entry 68 of Part B of First schedule to the Tamil Nadu Value Added Tax Act, 2006, which deals with Information Technology Product. For testin....... + More

  • 2018 (9) TMI 806

    Levy of Tax - health care services provided by the petitioner to indoor patients in the hospital - Held that - The present petition deserves to be allowed while setting aside the order of assessment dated 10.06.2017 (Annexure P-2) as the same is squarely covered by the judgment of Division Bench of this Court passed in M/s Fortis Health Care Limited s case 2015 (2) TMI 1014 - PUNJAB & HARYANA HIGH COURT , where it was held that the medicines ....... + More

  • 2018 (9) TMI 726

    Validity of Notice of proposal - assessment years 2010-2011 to 2014-2015 - mismatch and purchase made from registration cancelled dealers - Held that - As the present notice issued in respect of the mis-match issue is not in consonance with the order already passed by this Court, this Court is of the view that the present impugned notice, insofar as the mis-match issues are concerned, is liable to be set aside and the matter is to be remitted bac....... + More

  • 2018 (9) TMI 725

    Service of Order - Order of attachment - arrears of sales tax - only grievance of the writ petitioner is that the original assessment order had not been served - Held that - If the original order of assessment became final, then the consequential order of attachment, cannot be challenged as the Assessee had accepted the original assessment order. In the event of not challenging the original assessment order, it is to be construed that the assessm....... + More

  • 2018 (9) TMI 724

    Input tax Credit - capital goods - renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers - denial of credit on the ground that renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers are not involving in manufacturing process or packing or storing of the goods in the course of business and the goods do not fall under the category of capital g....... + More

  • 2018 (9) TMI 628

    Sub-contract - levy of tax - Whether the Tribunal was justified in confirming levy of tax on the balance amount of profit arising out of expenses, when 1% of the amount was earmarked for meeting the expenses of the consortium and when the entire contract was given to the subcontractor for execution? - Held that - It is evident that the documentary evidence required for a proper and correct determination of the controversy could have been called f....... + More

  • 2018 (9) TMI 627

    Works Contract - rate of tax - Civil Works Contract or not? - Reopening of assessment - whether the assessment could have been reopened on the allegation made against the dealer and as to whether there was any transfer of property in goods by way of transferring the insulation material while in the process of executing a civil works contract? - transfer of right in insulation material. - Held that - It is evidently clear that the revision of asse....... + More

  • 2018 (9) TMI 626

    Validity of Assessment Order - assessment years 2010-2011 to 2015-2016 - Held that - It is evident that the Assessing Officer, has not acted with independent application of mind, while passing the impugned orders of assessment. On the other hand, it is apparent that he has been carried over by the report filed by the Enforcement Officials, which course, in the considered view of this Court, is not sustainable - matter remitted back to the Assessi....... + More

  • 2018 (9) TMI 552

    Principles of natural justice - validity of assessment order - the impugned orders of assessment were passed without affording sufficient opportunity to the petitioner to place their objections with materials documents - assessment years 2011-2012 to 2015-2016 - Held that - Apart from these five assessment years, notice of proposal were sent to the petitioner in respect of the other three assessment years viz., 2009-2010, 2010-2011 and 2016-2017........ + More

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