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VAT and Sales Tax - High Court - Case Laws

Showing 81 to 100 of 19400 Records

  • 2018 (1) TMI 292 - MADRAS HIGH COURT

    M/s. Biojenik Engineering (P) Ltd., Represented by its Proprietor Mr. R. Shankar Versus The Commercial Tax Officer Chrompet Assessment Circle No. 117, Chennai

    Rate of tax - supplies effected to educational institutions established by the Government - whether taxable under Schedule II Part B at the rate of 5 as per the amended Commodities list under CTD portal? - Held that - similar issue decided in the case of Consolidated Engineering Services Versus The Commercial Tax Officer 2016 (6) TMI 1273 - MADRAS HIGH COURT , where it was held that the issue is squarely covered by the decision in the case of Tec....... + More


  • 2018 (1) TMI 291 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus J. Hanumaiah Chetty And Co.

    Works contract - hardware chemicals - rate of tax - Whether the order of the Appellate Assistant Commissioner in allowing the appeal, setting aside the revision made by the Assessing Officer is legally correct or not? - Held that - Though Mr.K.Venkatesh, learned Government Advocate, made submissions, and sought for reversal of the orders, passed by the Appellate Assistant Commissioner (CT)-I, Chennai, and confirmed by the Tribunal, considering th....... + More


  • 2018 (1) TMI 247 - KERALA HIGH COURT

    C.T. Chacko, S/O. C.M. Thomas Versus The State of Kerala, Represented By The Secretary To Government, Taxes Department, Secretariat, Thiruvananthapuram

    Registration of dealer - KVAT - casual dealer in Chicken - The petitioner s claim is that he is having business only to a turnover of less than ₹ 10 lakhs and he is not required to take registration - Held that - Section 6 of the KVAT Act states that in the case of an importer or casual trader the turnover limit of ₹ 10 lakhs is not applicable. The petitioner, in any event, had to take out registration - revision dismissed........ + More


  • 2018 (1) TMI 147 - KARNATAKA HIGH COURT

    M/s. Karthik Roofings Versus The Commissioner Of Commercial Taxes, Deputy Commissioner Of Commercial Taxes (Audit) , Assistant Commissioner Of Commercial Taxes (Audit & Recovery)

    Rate of tax - Pre-painted Galvanized Steel Metal Sheets - whether taxable at the residuary rate of 14.5 under Section 4(1)(b)(iii) of the KVAT Act, 2003 or otherwise? - declared goods or not? - Held that - it is open to the petitioner to seek requisite clarification from the Respondent-Commissioner of Commercial Taxes himself with regard to the effect of clause (vi) of Section 14 of the CST Act, 1956 in the first instance - petition disposed off........ + More


  • 2018 (1) TMI 95 - GUJARAT HIGH COURT

    Haver Standard India Private And 1 Versus State of Gujarat And 2

    Refund of excess tax under protest - unjust enrichment - Held that - at the relevant time viz. for the period 1995 96 to 1999 2000 the petitioner had collected tax from its customers at the rate of 6 and paid the same. The excess amount was paid by the petitioner only in the year 2001 to avoid liability of interest and penalty. It cannot be gainsaid that in respect of sales made during the period 1995-96 to 1999-2000, the petitioner could not hav....... + More


  • 2018 (1) TMI 94 - MADRAS HIGH COURT

    G. Mohammed Rafiq Versus The State of Tamil Nadu, The Assistant Commissioner Commercial Tax, Deputy Commercial Tax Officer

    Production of Form C declaration - under what circumstances the respondent can exercise its power under Section 84 of TNVAT Act? - Held that - The case on hand is one such case where the petitioner states that they are now in possession of the relevant declaration forms and if opportunity is granted, the petitioner would be able to produce the same - this Court is inclined to grant one opportunity to the petitioner to remedy the breach and produc....... + More


  • 2018 (1) TMI 93 - MADRAS HIGH COURT

    M/s. Machine Tools Traders (Madras) Versus The Assistant Commissioner (CT)

    Rate of tax - sale of scientific equipments to educational institutions - Held that - This very issue was considered by this Court in the case of Tvl. Consolidated Engineering Services v. The Commercial Tax Officer 2016 (6) TMI 1273 - MADRAS HIGH COURT and the Court after taking into consideration the earlier decision, has allowed the writ petition and remitted the matter back to the authority for re-doing the assessment. - Matter is remanded bac....... + More


  • 2018 (1) TMI 92 - MADRAS HIGH COURT

    The Ithalar Industrial Co. Op. Tea Factory Ltd. Versus The Deputy Commercial Tax Officer, The State of Tamil Nadu

    Sales effected to exporters in the auction center - exemption u/s 5(3) of the CST Act, 1956 - rejection on the ground that they have not complied with G.O.Ms.876 dated 29.07.1982 - Held that - Identical issue decided in the case of M/s. The United Nilgiri Tea Estates Co. Ltd., M/s. Stanes Amalgamated Versus The Commercial Tax Officer (FAC), The State of Tamil Nadu 2017 (12) TMI 689 - MADRAS HIGH COURT , where it was held that the production of ce....... + More


  • 2018 (1) TMI 36 - GUJARAT HIGH COURT

    Gulf Ashley Motor Limited Versus Assistant Commissioner of State Tax And 3

    Recovery proceedings - section 44(1)(B) of the GVAT Act, 2003 - attachment of petitioner s stock - Held that - no hearing is yet granted by the first appellate authority on the appeal and stay application though the same were filed on 16.11.2017. Thus, the impugned notice is issued on 22.11.2017 after a week despite the fact that the appeal and stay application were pending for hearing. It is not the case of the respondents that the same are not ....... + More


  • 2018 (1) TMI 35 - GUJARAT HIGH COURT

    Shilp Corporation Versus State of Gujarat

    Whether, on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was justified in refusing to grant waiver of pre-deposit for admission of appeal and grant of stay against recovery of dues? - Held that - there is nothing to indicate any complicity on the part of the appellant in filing the manual revised return with a view to defraud the Government. Even in the charge-sheet filed after conclusion of the investigati....... + More


  • 2018 (1) TMI 28 - ANDHRA PRADESH HIGH COURT

    Variety Iron Mart & Industrials Versus Commercial Tax Officer

    Principles of Natural Justice - the petitioner appears to have misplaced both the orders and thereafter obtained certified copies of the same and came up with the above writ petitions - Held that - In view of the admitted position that SCN was served on the petitioner and that even the orders of assessment were served on the petitioner, the case cannot strictly come under the category of denial of reasonable opportunity. But at the same time, it ....... + More


  • 2017 (12) TMI 1483 - MADRAS HIGH COURT

    M/s. Ingenico International India Pvt. Ltd. Versus The Commercial Tax Officer, Roving Squad Poonamallee Enforcement (South) , Chennai

    Detention of goods - in the course of lorry check, on verification of the dealer s profile and monthly returns, it revealed that they have purchased huge quantity of such machines, but no proof of payment of tax was found out - whether the order of detention passed by the respondent is valid and proper and as to whether the transaction could be treated as a sale within the State of Tamil Nadu and tax could be levied under the provisions of the sa....... + More


  • 2017 (12) TMI 1482 - MADRAS HIGH COURT

    M/s. Arrow Exports Versus The Assistant Commissioner (CT)

    Refund of input tax credit - export sales - Form W - whether the respondent was justified in simply returning the Form-W, for the reasons assigned in the impugned notice? - Held that - Similar issue decided in the case of R.K. Knits Versus Assistant Commissioner (CT) Adyar II Assessment Circle, Chennai and others 2011 (11) TMI 779 - MADRAS HIGH COURT , where it was held that Admittedly, the dealer had been making a claim in terms of rule 10 (10) ....... + More


  • 2017 (12) TMI 1427 - GUJARAT HIGH COURT

    Mathur Mico Moto And Appliances Pvt Ltd And 1 Versus Commercial Tax Officer And 3

    Principles of natural justice - It is the case of the petitioners that it is only when the second petitioner received the notice of demand dated 15.11.2017 together with the earlier notices that the petitioners came to know about the impugned orders having been passed and the demand raised by the third respondent on behalf of the respondent State authorities - Held that - the matter could not be proceeded before the assessing authority, the court....... + More


  • 2017 (12) TMI 1426 - MADRAS HIGH COURT

    M/s. Siegwerk India Private Limited Versus The Assistant Commissioner (CT)

    Revision of assessment - Levy of tax 5 to 100 EOU - absence of documentary proof - disallowance of exemption of turnover - Held that - the necessity to set aside the impugned assessment orders does not arise, as, on the date of passing of the assessment orders, the documents now in the possession of the petitioner were not placed before the Assessing Officer. Therefore, the Assessing Officer cannot be faulted for having completed the assessment i....... + More


  • 2017 (12) TMI 1425 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Sri Venkatalakshmi Packings

    Levy of tax - Whether the export sale will also be a sale which does not attract the levy of tax under Section 3(4) of the Act? - Held that - similar 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 Act will have no application since s....... + More


  • 2017 (12) TMI 1286 - GAUHATI HIGH COURT

    M/s. Sonitpur Solvex Ltd. Versus The State of Assam, The Commissioner of Taxes, The Deputy Commissioner of Taxes (Appeals) , Assistant Commissioner of Taxes, Joint Commissioner of Taxes, Guwahati, Assam

    Exemption from tax - De-Oiled Rice Bran under Entry 3 of the First Schedule - case of Revenue is that De-Oiled Rice Bran is very much covered under Entry-34 of Part-A of the Second Schedule and hence, it is taxable 4 - whether Rice Bran and De-Oiled Rice Bran are one and the same or different products? - Held that - A conjoint reading of Entry-3 of the First Schedule and Entry-34 of the Second Schedule makes it clear that Rice Bran is excluded fr....... + More


  • 2017 (12) TMI 1274 - ALLAHABAD HIGH COURT

    M/s Vijay Loha Bhandar Versus Commissioner Trade Tax U.P. Gomti Nagar

    Deletion of assessment of sale - sale of imported Cement - reduction of turnover of Iron & Steel, Shutters and Channels - revisionist treated as Manufacturer under Section 2 (ee) of the Act, 1948 without any evidence on record or any purchase from the unregistered dealer - whether there is any finding by any of the authorities that the revisionist has sold any goods after Manufacturing or Importing the same? - Held that - The perusal of recor....... + More


  • 2017 (12) TMI 1273 - DELHI HIGH COURT

    Amarrass Society For Performing Arts Versus Commissioner Of Excise, Entertainment And Luxury Tax & Anr.

    Levy of entertainment tax - folk musical festival, namely, Amarrass Desert Music Festival - sponsorship money - Held that - There is no evidence to show that the event was sponsored by any organization or corporate house. No details of sponsorship stand noticed or adverted to in the assessment order and the appellate orders. The FIR and the report of the raiding team does not refer to sponsorship or any evidence. - The orders passed by the Entert....... + More


  • 2017 (12) TMI 1238 - DELHI HIGH COURT

    Fashion Design Council Of India, BCCI, Gmr Sports Pvt. Ltd., Den Soccer Private Limited, Pro Sportify Pvt. Ltd., Versus Govt. Of NCT Of Delhi And Anr. & Commissioner of Excise, Entt And Luxury Tax And Anr.

    Vires of the second explanation to Section 2(m) of the Delhi Entertainment and Betting Tax Act - The GNCT of Delhi amended Section 2 (m) of the Entertainment Tax Act by adding two explanations and took the position that these provisions were clarificatory; the amendments were inserted on 1 October 2012 but brought into force with effect from 01 April 1998. These amendments are the subject matter of challenge in the present writ proceedings - FDCI....... + More


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