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VAT and Sales Tax - High Court - Case Laws

Showing 41 to 60 of 19407 Records

  • 2018 (2) TMI 312 - MADRAS HIGH COURT

    Validity of impugned notice - cancellation of registration of the firm - conversion from proprietorship to partnership without informing the Department in time - TNVAT Act - Form D - Held that - the counter affidavit is full of contradictious and the third respondent feigns ignorance and states that she does not know that the proprietorship has been converted as a partnership when she herself admitted that Form D application was filed in February....... + More


  • 2018 (2) TMI 311 - KERALA HIGH COURT

    Rejection of compounding facility - Section 8(c) of the Kerala Value Added Tax Act, 2003 - Held that - The prohibition available in sub-clause (d) of sub-clause (i) of clause (c) of Section 8 was introduced only in the year 2014. Considering only the fact that there is a discrepancy insofar as the provision relied on by the Assessing Officer, being subsequent to the subject years, this Court would set aside the orders and direct re-consideration ....... + More


  • 2018 (2) TMI 274 - TELANGANA AND ANDHRA PRADESH HIGH COURT

    Recovery of Arrears of sales tax - validity of demand notice in Form No.IV dated 08.12.2014, for alleged arrears of Sales Tax for the years 2002-2003, 2003-2004, 2004-2005, 2005-2006 - APGST Act, 1957 - Whether sales within the State treated as Inter-state sale? - Held that - It is evident from the show-cause notices issued, and the assessment orders made under the CST Act, enclosed along with the counter-affidavit, that the petitioner was assess....... + More


  • 2018 (2) TMI 273 - MADRAS HIGH COURT

    Validity of assessment order - TNVAT Act - principles of Natural Justice - Section 27 of the TNVAT Act, 2006 - Held that - This Court was of the opinion that there is not a true compliance of the requirement under Section 27 of the TNVAT Act, 2006 nor would it satisfy the principles of natural justice. This is so because after issuance of SCN, if a dealer submits their objections, there is every likelihood that the Assessing Officer may be convin....... + More


  • 2018 (2) TMI 199 - MADRAS HIGH COURT

    Reversal of Input tax credit - TNVAT Act - Held that - Honble Division Bench of this Court, in Sri Vinayaga Agencies v. Assistant Commissioner (CT), Vadapalani-1, Assessment Circle, Chennai and another 2013 (4) TMI 215 - MADRAS HIGH COURT , where it was held that All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and cont....... + More


  • 2018 (2) TMI 198 - MADRAS HIGH COURT

    Penalty - Whether in the facts and circumstances of the case, the Tribunal in having confirming the order of the lower appellate authority by deleting the penalty is legally correct even after amendment carried out to Section 12(3) of the Tamil Nadu General Sales Tax Act 1959 by Tamilnadu Act 22 of 2002? - Held that - In TVl. Apollo Saline Pharmaceuticals Private Limited Vs. Commercial Tax Officer (Fac) and Others 2001 (10) TMI 1100 - MADRAS HIGH....... + More


  • 2018 (2) TMI 197 - MADRAS HIGH COURT

    Revision of assessment - rate of tax - tools & hardware - Whether on the facts and in the circumstances of the case the Tribunal was right in law in setting aside the assessment made by the Assessing Officer on the turnover at 4 when the dealer has not exercised their option as per the amendment Act? - Held that - The appellant had filed their return in form K and paid tax u/s 3(4) of the Act from 2006-07 i.e. from the introduction of the Tam....... + More


  • 2018 (2) TMI 123 - GUJARAT HIGH COURT

    Validity of SCN - recovery of VAT dues of the seller of the flat from the purchaser of the flat in the housing society - case of petitioner is that the impugned notice issued by the respondent authority to the housing society is wholly without jurisdiction, bad and illegal as the petitioner is a bonafide purchaser of property for valuable consideration - Held that - it is evident that the petitioner had issued public notices dt.1.2.2016 in two ne....... + More


  • 2018 (2) TMI 122 - MADRAS HIGH COURT

    Validity of assessment order - finality attached to the Form F declaration - petitioner s contention is that the third respondent committed an error in disallowing the claim of exemption on the ground that the third parties are agents of the petitioner and not the employees of the petitioner, without taking into consideration the legal position that, once Form F declaration is filed, it is mandatory that exemption ought to be necessarily granted........ + More


  • 2018 (2) TMI 121 - MADRAS HIGH COURT

    Motor Vehicle or not? - Tata Hitachi Model EX 200 LC Hydraulic Excavator with HD Bucket and kit loaded on Truck No.HR 38 F 1131 - Petitioner has contended that Tata Hitachi Model EX 200 LC Hydraulic Excavator is not a motor vehicle as defined in Clause 28 of Section 2 of the Motor vehicles Act, 1988 and therefore, cannot be brought under tax net - whether Tata Hitachi Model EX 200 LC Hydraulic Excavator is a motor vehicle, falling within Section ....... + More


  • 2018 (2) TMI 120 - MADRAS HIGH COURT

    Penalty u/s 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 - Exemption towards the sales made to 100 EOU - disallowance of exemption on the ground that on the ground that tools did not fall, within the scope of the notification, issued in GO Ms.No.528 CT & RE dated 21.11.1997 - Held that - similar issue decided in the case of Appollo Saline Pharmaceuticals Versus Commercial Tax Officer (Fac) And others 2001 (10) TMI 1100 - MADRAS HIGH....... + More


  • 2018 (1) TMI 1253 - ALLAHABAD HIGH COURT

    Benefit of exemption from payment of tax - Section 4-A of the U.P. Trade Tax Act - The only reason assigned to non-suit the revisionist is that the condition in the notification that unit is allotted land for the factory is not fulfilled - whether the conditions imposed in the notification is directory or mandatory? - Held that - The provision makes it clear that where in the opinion of the State Government, it is necessary for increasing the pro....... + More


  • 2018 (1) TMI 1252 - MADRAS HIGH COURT

    Classification of entries - computer consumables including DAT tapes, print ribbon, printer cartridge taps and computer cleaning ink - whether eligible for exemption from resale tax, as per G.O.Ms.No.82 dated 01.07.2002? - Held that - issue squarely covered by the decision in the case of Canon India Private Limited, New Delhi Vs. The State of Tamil Nadu Through Secretory, Ministry of Education and Commercial Taxes, Commercial Taxes Department, Se....... + More


  • 2018 (1) TMI 1251 - MADRAS HIGH COURT

    Exemption on consignment sale - Rosin - Pine oil - turpentine - dis-allowance of the exemption granted on the strength of Form C and proposed to assess turnover at 12.6 - duplicate forms - Held that - Having regard to the Forms (Original, duplicate or counter foil) and placing reliance on the decision rendered in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, 1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT , the Appellate ....... + More


  • 2018 (1) TMI 1196 - MADRAS HIGH COURT

    Effect and clarification given by the Advance Ruling Authority - rate of tax - Held that - the effect and clarification given by the Advance Ruling Authority was considered by this Court in assessee s own case M/s. All India Marathon Sports Versus The Assistant Commercial Tax Officer 2017 (8) TMI 625 - MADRAS HIGH COURT , in which, the petitioner challenged the pre-assessment notices for the assessment years 2009-10 and 2010-11 as being barred by....... + More


  • 2018 (1) TMI 1195 - KERALA HIGH COURT

    Classification of goods - Rate of tax - bakery shortening - appellant claims that the goods falls under Entry 38 of the Third Schedule of the KVAT Act exigible to tax 5 - The clarification sought was in the context of the Department having the opinion that it would not fall under Entry 38, for reason of the product not being covered under the specific Harmonised System of Nomenclature (HSN) Code shown against Entry 38(18) (d) Others including van....... + More


  • 2018 (1) TMI 1194 - MADRAS HIGH COURT

    Concessional Rate of Tax - purchase of machinery spares, Generator spares, Hand lift - The assessing officer rejected the concessional rate of tax by holding that, as per provisions of section 3(5) and entries 3(i) to 3(ix) of English Schedule to the Tamil Nadu General Sales Tax Act, 1959, the assessee was not eligible to purchase machinery spares separately for repairs, reconditioning or replacement - AO observed that, assessee had purchased che....... + More


  • 2018 (1) TMI 1160 - GUJARAT HIGH COURT

    Grant of anticipatory bail - offence punishable u/s 85(2)(C) of the GVAT Act, 2003 - Held that - the applicant has already presented himself before the Investigating Agency on 17.01.2018 and is ready and willing to do so on any subsequent date and any future dates, as directed by the said Agency. The applicant is ready to cooperate with the Investigating Agency and provide further documents, if available with him - as the applicant is already coo....... + More


  • 2018 (1) TMI 1049 - MADRAS HIGH COURT

    Rejection of gross profit claimed by the revision petitioner - Whether the adoption of 10 notional Gross Profit on the purchases effected, while arriving deemed sale turnover by the Assessing Officer is correct or not? - Held that - It is the duty of the respondent dealer to furnish the value of materials used in the execution works contract with appropriate inclusion of gross profit relatable to those materials. In practice it is not humanly pos....... + More


  • 2018 (1) TMI 998 - MADRAS HIGH COURT

    Condonation of delay in filing appeal - appeal have been filed beyond the extended period of limitation provided in Section 38 of the then TNGST Act, 1959 - whether, the appellate authority is empowered to condone the delay of the extendable period? - Held that - In Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., 2009 (3) TMI 31 - SUPREME COURT , the Hon ble Apex Court considered a question, as to whether, High Court has pow....... + More


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