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VAT and Sales Tax - High Court - Case Laws

Showing 61 to 80 of 19400 Records

  • 2018 (1) TMI 867 - BOMBAY HIGH COURT

    Smt. Tarannum A Syed Proprietrix Benzayan Fuel & Lubes, Shri Khalid F. Kadri Proprietor Velugam Gasoline Outlet, Smt. Rizwana F. Kadri Proprietrix Shah Automobiles Versus The Value Added Tax Officer & Others

    Principles of Natural Justice - petitioner has stated in the petition that an application for rectification of the mistake which is apparent according to her on the face of the record was not entertained. The rectification application is dated 14th July 2017 - The grievance is that the Appellate Authority as well in a short, cryptic and virtually unreasoned order dismissed the petitioner s appeal. - Held that - Since the rectification application....... + More


  • 2018 (1) TMI 866 - MADRAS HIGH COURT

    Rajalakshmi Mills Versus The Commercial Tax Officer

    Validity of assessment order - TNGST Act - penalty u/s 16(2) of the Act - grievance of the appellant / writ petitioner is that despite the fact of seizing of C.P.U. by the Central Excise Department and without giving any personal hearing or opportunity, the assessment order, dated 16.03.2009, was made by the respondent - Held that - The assessment order was issued on 27.02.2004. The pre-revision notice was issued on 28.02.2006 for which the petit....... + More


  • 2018 (1) TMI 865 - MADRAS HIGH COURT

    T.J. Arumugam & Co. Versus The State of Tamil Nadu, The Commissioner of Commercial Taxes, The Assistant Commissioner (CT)

    Validity of assessment order - principles of Natural Justice - works contract - case of petitioner is that the third respondent did not afford an opportunity of personal hearing, though the revision of assessment has been done under Section 27 of the said Act - Held that - Courts have held that an opportunity of personal hearing is mandatory when revision of assessment is sought to be done under Section 27 of the said Act - In the instant case, a....... + More


  • 2018 (1) TMI 818 - DELHI HIGH COURT

    Teleworld Mobiles Pvt. Ltd. Versus Commissioner of Trade & Taxes

    Jurisdiction - power of of delegation of Special Commissioner to appoint officers - Form DVAT-50 - principles of sub-delegation - consequences for wrongful doings on the part of delegated officers - Held that - Section 68 of the Act deals with the power of the Commissioner to delegate any of his powers under the Act to any Value Added Tax Authorities. Sub-section (2) is relevant, for it relates to delegation of power under Chapter-X, and states t....... + More


  • 2018 (1) TMI 817 - MADRAS HIGH COURT

    Mr. Ashok Kumar Versus The Commercial Tax Officer

    Recovery of Arrear Sales Tax - it is submitted by petitioner that if at all, the respondent has to recover any arrears of sales tax, then, the respondent should proceed against the dealer, or, in other words, the Proprietor, who owns the said Concern, as subsequently he released his part of shares - Held that - even if the petitioner had not obtained a decree from the Civil Court, the respondent could not proceed against the petitioner s father f....... + More


  • 2018 (1) TMI 759 - PUNJAB AND HARYANA HIGH COURT

    K.K. Trader Versus State of Punjab and others

    Direction to the respondent-authorities to take strict disciplinary/departmental action resulting into awarding major punishing against respondent No.6-Rajesh Verma, Excise and Taxation Officer-cum- Designated Officer, Jalandhar-I - it was alleged that Respondent No.6 acting with malafide intention and to cause wrongful loss to the petitioner started harassing him on the pretext that the tax leviable on the silicon is 13.75 and not as 5.5 . - Hel....... + More


  • 2018 (1) TMI 744 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Bata India Limited

    Notional deduction from sales price - sale of footwear - Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that it is not necessary to show the sale price separately in the invoice and that is sufficient if it is shown separately in the books of accounts? - Held that - the sales tax had been collected as such on the said transaction and it has to be allowed as a deduction in computing the taxable t....... + More


  • 2018 (1) TMI 742 - MADRAS HIGH COURT

    Saravanan [A2] Versus The Additional Deputy Commercial Tax Officer-IW, M/s. Vasanthi Agencies, P. Vasanthi

    Tax evasion - Puducherry General Sales Tax Act, 1967 r/w Puducherry Value Added Tax Ac, 2007 - petitioner is praying to discharge him from the charges on the ground that he got retired from the partnership firm as early as on 01.10.1999 due to some personal reasons - Held that - Admittedly, the petitioner/A2 was a partner of the firm. During the financial year 2000-2001, 2001-2002, 2002-2003 and 2003-2004 A1 firm is stated to have reported incorr....... + More


  • 2018 (1) TMI 614 - GUJARAT HIGH COURT

    Deep Industries Ltd And 1 Versus State of Gujarat And 1

    Levy of service tax or VAT - workover service contracts entered into by the petitioners with clients - GVAT Act - Article 286 of the Constitution of India read with section 5(2) of the Central Sales Tax Act, 1956 - While the petitioners duly filed returns under the GVAT Act, they did not admit any liability of tax under the GVAT Act since according to the petitioners the contracts do not involve any sale/deemed sale of goods. - Whether the contra....... + More


  • 2018 (1) TMI 612 - MADRAS HIGH COURT

    S.S.D Oil Mills Co. Ltd. Versus The State of Tamil Nadu, The Special Commissioner & Commissioner of Commercial Taxes, The Deputy Commercial Tax Officer

    Whether the additional sales tax liability of an Agent, is independent of the liability of its principal? - Held that - the petitioner s principal is situated outside the State of Tamil Nadu viz., in Andhra Pradesh, and they have no branch in the State of Tamil Nadu, and the petitioner is the direct agent of the principal, who is an assessee in Andhra Pradesh, and there is a consensus between the petitioner and the principal at Andhra Pradesh - t....... + More


  • 2018 (1) TMI 611 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Gothai Dal Traders

    Inter-state sales - suppression - exemption - Held that - Merely because the vehicles had moved from Mannargudi to the Container Corporation of India Ltd., there cannot be any interference that the vendor had effected interstate sales on the above, both the appellate authority and the Tribunal have recorded their concurrent findings that the vendor cannot be found fault with, but the buyer is the real culprit. Under Article 226 of the Constitutio....... + More


  • 2018 (1) TMI 610 - ALLAHABAD HIGH COURT

    M/s Ansal Landmark Township Private Limited Versus The Commissioner, Commercial Tax

    Penalty - issuance of sale invoice instead of tax invoice by seller - assessee was required to disclose the Tin Number and other details to the selling dealer and to purchase such materials only by way of tax invoice - case of revisionist is that since no advantage had been taken by it, no deliberate act can be attributed to it, and therefore penalty imposed is bad in law - Held that - the Tribunal has clearly noticed the fact that there was no u....... + More


  • 2018 (1) TMI 553 - ALLAHABAD HIGH COURT

    U.P. Power Transmission Corporation Ltd. Versus Commissioner Of Commercial Tax And M/s CG Power And Industrial Solutions Ltd. Thru' P/A Holder Versus U.P. Power Transmission Corporation Ltd. & 5 Others

    Concessional rate of tax - sale or purchase of goods in inter-state trade or commerce - certificate of registration granted in Form B - CST Act, 1956 - A declaration is sought in the writ petition that UPPTCL is entitled to be issued Form C for the financial year 2010-11 to 2016-17, for the purchases to be effected for the contract work specified in Form B at Unnao and Sirathu - An alternative prayer is also made to direct the UPPTCL to pay diffe....... + More


  • 2018 (1) TMI 459 - GUJARAT HIGH COURT

    Suresh Premjibhai Kamble Versus State of Gujarat

    Bail Application - offences punishable under Sections 406, 420, 465, 468, 471, 474, 477(A), 120B of the Indian Penal Code and Section 85(1)(B)(C)(E)(F) and Section 85(2)(J), 85(4) of the Gujarat Value Added Tax Act, 2003 - Held that - by two different orders similarly situated accused have been admitted to anticipatory bail/bail (Criminal Misc. Application No. 11201 of 2017 and Criminal Misc. Application No. 17152 of 2017), the case for admitting....... + More


  • 2018 (1) TMI 458 - MADRAS HIGH COURT

    The State of Tamil Nadu rep. By The Deputy Commissioner (CT) Versus A.A.A. Balammal & Co., Alagendran Property Developers Ltd., S.D. Krishnan, Alagupandi Manufacturers and Traders

    Condonation of delay in filing appeal - extended period of limitation - Section 38 of TNGST Act, 1959 - whether, this Court is empowered to condone the delay of the extendable period, wherein a specific time limit has been provided, for filing an appeal? - Held that - In Chhattisgarh State Electricity Board v. Central Electricity Regulatory Commission 2010 (4) TMI 1031 - SUPREME COURT , the Hon ble Apex Court held that Section 5 of the Limitation....... + More


  • 2018 (1) TMI 404 - MADRAS HIGH COURT

    K. Ramasamy Versus The Deputy Commercial Tax Officer

    Validity of assessment order - whether the respondent can be justified in holding that the petitioner has not opted to pay tax under Section 7-C of the TNGST Act? - Held that - under the TNGST Act or the Rules framed thereunder, there is no separate form provided or any separate method provided for exercising the option to pay tax under Section 7-C of the TNGST Act. Therefore, it can be safely concluded that the assessee by filing a return and pa....... + More


  • 2018 (1) TMI 403 - UTTARAKHAND HIGH COURT

    M/s Gayatri Iron & Steel Versus The State of Uttarakhand And Others

    Reassessment - Section 9(2) of the Central Sales Tax Act, 1956 - Rate of tax - inter-state sale - the appellant/writ petitioner produced C Forms from its buyers, and it is on the said basis that the assessment was completed - Section 29 (4) of Uttarakhand VAT Act, 2005 - time limitation - Held that - there is no power with the authorities to reassess, in the facts and circumstances of this case, for the reason that there is no order passed under ....... + More


  • 2018 (1) TMI 402 - MADRAS HIGH COURT

    Tvl. The Best Aluminium, Represented by its Proprietor S. Sankar Versus The Commissioner of Commercial Taxes, Chennai And The Deputy Commercial Tax Officer, Thirunelveli

    Principles of Natural Justice - there was no communication from the second respondent, in respect of his request for adjournment made vide letter dated 10.08.2017 and resultantly, the petitioner was not in a position to have a reasonable opportunity to make his submissions in the matter in terms of Section 27(2) of TNVAT Act - Held that - When it was pointed out that the petitioner having not availed the opportunity provided by the second respond....... + More


  • 2018 (1) TMI 340 - ALLAHABAD HIGH COURT

    M/s Jai Prakash Oil Mill Versus Commissioner Trade Tax, U.P. Lucknow

    Sale and purchase or manufacture of articles - taxability under UP. Trade Tax Act, 1948 - Held that - there is no provision under the 1948 Act which raises a presumption rebuttable or conclusive against the assessee merely on the basis of a trader or dealer being found in possession of articles which may be eligible to be traded in. A presumption, conclusive or rebuttable must necessarily flow from a specifically embodied statutory provision. - A....... + More


  • 2018 (1) TMI 339 - ALLAHABAD HIGH COURT

    M/s Triveni Engineering & Industries Ltd. Thru' Dy. Manager Versus The Commissioner Of Trade Tax U.P., Lucknow

    Taxability - transferring a right to use certain machinery items - Section 3-F of the U.P. Trade Tax 1948 - Held that - for the purposes of a levy of tax under Section 3-F, the presence of machinery within the State is not determinative. The taxable event which stands encompassed under section 3-F must and can only be a transfer of a right to use. The situs of such a transaction can only be the place where this right is transferred and conferred ....... + More


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