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VAT and Sales Tax - High Court - Case Laws

Showing 61 to 80 of 19751 Records

  • 2018 (4) TMI 1381

    Revision of assessment order - stock transfer - suppression of facts - Whether the Tribunal has committed a manifest error of law and facts to uphold the evaded sales of 1524 grams Paclitaxel @ ₹ 29,000/- per gram amounting to ₹ 4,41,96,000/- excise duty ₹ 58,12,374/- 5,00,08,374/- and to levy tax thereon @ 8% amounting to ₹ 40,00,699.92? - At the time of original assessment proceedings, the assessee disclosed stock transf....... + More


  • 2018 (4) TMI 1380

    Validity of assessment order - opportunity of personal hearing - principles of natural justice - Held that - Perusal of the common order does not indicate that the writ Court has adverted to the mandatory requirement of personal hearing, contemplated under Section 22 (4) of Tamil Nadu Value Added Tax Act, 2006. But, having regard to the alternate remedy available under the statute, writ court has dismissed the writ petitions. - Matter is remanded....... + More


  • 2018 (4) TMI 1299

    Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act, 1959 - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case wh....... + More


  • 2018 (4) TMI 1298

    Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case where th....... + More


  • 2018 (4) TMI 1297

    Revision of assessment - penalty for the wrong availment of ITC - Section 12(3)(b) of the TNGST Act, 1959 - Held that - In Appollo Saline Pharmaceuticals (P) Ltd., Vs. Commercial Tax Officer (FAC) and Others, 2001 (10) TMI 1100 - MADRAS HIGH COURT held that The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case wh....... + More


  • 2018 (4) TMI 1296

    Validity of assessment order - petitioner s request for furnishing the copies of the seized records, namely, D7 records has been rejected by the Assessing Officer - principles of Natural Justice - Held that - the question of manipulation will not arise if the original records are retained by the second respondent and photocopies are produced to the petitioner. If this procedure had been adopted by the second respondent, this very litigation itsel....... + More


  • 2018 (4) TMI 1221

    Works Contract - Deduction u/r 3(2)(l) of the KVAT Rules 2005 - labour and like charges - whether respondent No.1 i.e., the Prescribed Authority is justified in concluding the reassessment proceedings rejecting the claim of the petitioner to deduct the labour and other like charges under Section-3(2)(l) of the KVAT Rules? - Held that - It is only for the reason that no books of accounts were produced before the Prescribed Authority, the reassessm....... + More


  • 2018 (4) TMI 1220

    Stay order - furnishing of Bank Guarantee or security deposit - Held that - At the time, when the Appeal Petition was entertained, 75% of the disputed tax has already been remitted by the petitioner. Therefore, this Court is of the view that the interest of the Revenue has been sufficiently safeguarded and to safeguard further interest of the Revenue, the petitioner can be directed to file a bond for the remaining tax and penalty - petition allow....... + More


  • 2018 (4) TMI 1219

    Penalty u/s 12(3)(b) of TNGST Act - contention of the assessee is that the liability on the sales of special import licence is not yet a settled issue and that under bonafide belief only they have not reported this turnover - suppression of facts with intent to evade not present - Held that - In Indira Industries Vs. State of Tamil Nadu, 2014 (5) TMI 305 - MADRAS HIGH COURT , this Court considered a question, as to whether, levy of penalty under ....... + More


  • 2018 (4) TMI 1218

    Revision of assessment order - levy of additional sales tax - synthetic woven fabric - the turnover was assessed treating the synthetic woven fabric as plastic product - assessee claimed that the goods sold by the respondent-assessee are synthetic woven fabric and hence, they are eligible for exemption - whether assessee is liable to tax exemption or not? - Held that - Tax exempted goods, listed in Schedule III of Tamil Nadu General Sales Tax Act....... + More


  • 2018 (4) TMI 1145

    Pre-deposit - Inter-state sales - failure to produce necessary documents - Held that - after releasing 90% of the provisional refund, the authorities withheld remaining 10%, value of which comes to ₹ 30 lakhs. We may recall that the Tribunal has imposed condition of assessee depositing ₹ 60 lakhs by way of pre-deposit - considering the fact that the assessee desires to pursue its appeal against the order of assessment, which is in the....... + More


  • 2018 (4) TMI 1079

    Revision of assessment - inter-state sales - defective C-Forms - principles of natural justice - Held that - If it is found in a given case that the C-Forms produced by a dealer are defective, it is incumbent upon the assessing authority to provide the dealer an opportunity to cure the defects before the same are rejected and assessment is completed on that basis - SCN vitiated for non-compliance of the principles of natural justice - petition al....... + More


  • 2018 (4) TMI 1011

    Revision of assessment order - whether the estimation of first sales made on the sales of cotton yarn is proper or not? - penalty u/s 12(3)(b) - Held that - In Indira Industries Vs. State of Tamil Nadu, 2014 (5) TMI 305 - MADRAS HIGH COURT , this Court considered a question, as to whether, levy of penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959, was justifiable, particularly, when there was no suppression pointed out ....... + More


  • 2018 (4) TMI 1010

    Permission to submit revised returns - grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P2 and P8 applications - Held that - in terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns - petition is disposed of....... + More


  • 2018 (4) TMI 939

    Liability of VAT - the amount received by the assessee/appellant for supply of parts to the customers as a part of the warranty agreement - whether the Presiding Members of Hon ble Tribunal was justified in applying the ratio laid down in Mohd. Ekram Khan and Sons V/s. Commissioner of Tax Trade, U.P. 2004 (7) TMI 341 - SUPREME COURT OF INDIA , decided by Hon ble Supreme Court on 21.07.2004 to the appellant s case ? - Held that - in Mohd. Ekram Kh....... + More


  • 2018 (4) TMI 888

    Service of notice - Whether in law and on facts, was the Tribunal right in setting aside the order of review dated 29.11.2012 holding that the notice in Form 309 issued in review proceedings was not properly served as per provisions of law hence no reason to go into genuineness of transactions? - Sub-section (2) of Section 27 of the Maharashtra Value Added Tax Act, 2002. - Held that - Powers of the review under Section 25 of MVAT Act, 2002 cannot....... + More


  • 2018 (4) TMI 887

    Works Contract - Mosaic - includibility of materials and labor used in execution of works contract - exemption under Section 3-B(2)(c) of the TNGST Act, 1959. - Held that - Appellate Authority and Tribunal are the final fact finding authorities and when the books of accounts were produced, the Appellate Authority has analysed the same and found that the dealers were having separate accounts for the materials that had been purchased and utilised i....... + More


  • 2018 (4) TMI 813

    Entertainment tax - whether the District Magistrate, Kanpur Nagar has justified in demanding sum of ₹ 13,19,223/- as an entertainment tax over whereas the entertainment tax had already paid by the petitioner to the tune of ₹ 87,94,847/- against the sale of Tickets for sum of ₹ 3,53,44,650/-? - Held that - There is no dispute that the petitioner has paid the service tax and further that out of the demand of ₹ 1,01,14,075/- ....... + More


  • 2018 (4) TMI 751

    Stay against recovery of tax during pendency of appeal - works contract - local sale or export sale - Maharashtra Value Added Tax Act, 2002 - whether the present transaction is covered by this exception carved out in section 8? - Held that - The tribunal holds that both parties in the present case are situate and registered in the State of Maharashtra. The goods have moved from the State of Maharashtra as per the contract executed between them. T....... + More


  • 2018 (4) TMI 651

    Assessment of tax - Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 - chemicals - proportionate value of purchases made against Form XVII - Bearings - Held that - identical issue decided in the case of Tube Investments of India Ltd. (Formerly known as M/s. TI Diamond Chain Ltd.) Versus The State of Tamil Nadu, represented by the Commercial Tax Officer 2010 (10) TMI 938 - MADRAS HIGH COURT , where it was held that Section 3(4) of the Ac....... + More


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