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VAT and Sales Tax - High Court - Case Laws

Showing 81 to 100 of 19751 Records

  • 2018 (4) TMI 650

    Valuation - includibility in purchase turnover - transport subsidy paid for transport of sugarcane beyond 40 Kms (cane development charges) - Whether the transport subsidy is part of the purchase price liable to be taxed? - Held that - In Ponni Sugars (Erode) Limited Vs. Deputy Commercial Tax Officer 2005 (11) TMI 247 - SUPREME COURT OF INDIA , the issue as regards transport subsidy has been considered by the Hon ble Supreme Court and it was held....... + More


  • 2018 (4) TMI 649

    Reopening of assessment - Section 16(1) of the Tamil Nadu General Sales Tax Act 1959 - purchases of groundnut - inter-state supply - case of revenue is that the dealers have not accounted for the purchases of Groundnut from Karnataka dealers, which were detected during the course of verification of extracts received from the Enforcement Wing Officers. - Held that - The business connection with the Karnataka Commission agents are the dealer will n....... + More


  • 2018 (4) TMI 648

    Revision of assessment order - TNGST Act, 1959 - deletion of addition - penalty restricted from 150% to 50% - case of Revenue is that the Tribunal erred in allowing the appeal on the ground that incriminating records recovered from the residence of one of the partners pertain to the transactions in jewellery and it is not proved by the department that the partner himself did such business. - Held that - there is no material irregularity or illega....... + More


  • 2018 (4) TMI 647

    Validity of assessment order - second sales - machinery - under-assessment of tax - Held that - Section 10 contemplates that for the purpose of assessment of tax under the Act, the burden of proof that any transaction or turnover of a dealer is not liable to tax shall lie on such dealer. When exemption of tax on second sales is claimed by the assessee, it is for the assessee to establish that the transactions were bona fide on two aspects, namely....... + More


  • 2018 (4) TMI 586

    Validity of assessment order - short payment of tax, treating the galvanizing as works contract - availment of Input Tax Credit on ineligible rules - non-payment of TDS, as per Section 13 of the Act on construction of the building - Held that - Since the facts are complicated and already the respondent appears to have a closed mind to the issue, presumably, because of a report of the Enforcement Wing Officials, in the best interest of the petitio....... + More


  • 2018 (4) TMI 533

    Reassessment - occurrence of mismatch - Held that - identical issue decided in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer 2017 (3) TMI 536 - MADRAS HIGH COURT , where The Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. - The matter is remitted back to the Assessing Officer to ....... + More


  • 2018 (4) TMI 462

    Reassessment - occurrence of mismatch - Held that - identical issue decided in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer 2017 (3) TMI 536 - MADRAS HIGH COURT , where The Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. - The matter is remitted back to the Assessing Officer to ....... + More


  • 2018 (4) TMI 414

    Validity of assessment order - TNVAT Act - short payment of tax treating the galvanizing as works contract - availment of input tax credit on ineligible rules - non-payment of TDS, as per section 13 of the Act, on construction of the building - Held that - there cannot be a combined notice for submitting objections as well as personal hearing. This is so, because, if, on objections being filed by the petitioner, if the assessing officer is fully ....... + More


  • 2018 (4) TMI 413

    Validity of assessment order - TNVAT Act - pre-revision notices - Held that - In order to consider as to how the assessing officer has proceeded with the matter, the court directed the learned Government Advocate to produce the original files. From a perusal of the original files, it appears that the pre-revision notices have been issued, pursuant to the directions issued by the enforcement, vide communication, dated February 23, 2017. - The resp....... + More


  • 2018 (4) TMI 412

    Liability of Sales Tax - Form H - According to the appellant, payment of sales tax is exempted since the buses are meant for export - Held that - the documents filed by the respondent would show that it is the liability of the appellant to pay sales tax in the absence of any exemption. The documents marked are not disputed. The terms and conditions along with purchase order would make the position very clear - the suit is very much maintainable s....... + More


  • 2018 (4) TMI 374

    Reassessment of tax - Composition Scheme - Liquor - Composition facility (COT) which was granted by the department was cancelled by the Assistant Commissioner of Commercial Taxes on the ground that the petitioner is dealing in liquor either at the principal place of business or branches. Therefore the petitioner is not entitled to avail or opt for Composition Scheme in terms of Section 15(1)(c) of the KVAT Act. - Whether the respondent-authoritie....... + More


  • 2018 (4) TMI 373

    Assessment of turnover under TNGST Act - penalty u/s 12(3)(b) of the Act - Held that - Section 12(3)(b) of the Act deals with, submission of incorrect or incomplete return and for the purpose of levy of penalty - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of th....... + More


  • 2018 (4) TMI 372

    Liability of purchase tax - Section 3(4) of the Act - Export sale - Form XVII - Held that - reliance placed in Tube Investment of India Ltd., v. State of Tamil Nadu 2010 (10) TMI 938 - MADRAS HIGH COURT , where Tribunal allowed the appeal filed by the dealer by stating that export is also a sale as contemplated in the first part of section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 and consequently held that purchase turnover of raw mater....... + More


  • 2018 (4) TMI 371

    Assessment of turnover - penalty u/s 12(3)(b) of the Act - Held that - Section 12(3)(b) of the Act deals with, submission of incorrect or incomplete return and for the purpose of levy of penalty - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of the Act - revision....... + More


  • 2018 (4) TMI 370

    Levy of penalty - sale of coffee drinks - it was alleged that the turnover was not reported and tax paid - TNGST Act - Held that - High Court of Andhra Pradesh at Hyderabad, in New Dwaraka Lunch Home Vs. State of Andhra Pradesh 1993 (2) TMI 282 - ANDHRA PRADESH HIGH COURT held that On the basis of this material, the Commercial Tax Officer made an estimate of purchases and sales undertaken by the petitioner during the year and consequently, sales ....... + More


  • 2018 (4) TMI 367

    Validity of Form I - case of Revenue is that Form I submitted by the respondent before the authorities was not in consonance with the provisions of sub-rule (11) of rule 12 of the rules read with sub-section (8) of section 8 of the Act, Form I has not been countersigned by the authority prescribed under the rules and therefore, is not valid - Held that - it appears that sub-rule (11) of rule 12 of the rules has been amended for the sake of conven....... + More


  • 2018 (4) TMI 365

    Demand of interest - additional demand of tax due to denial of ITC where credit notes issued by the party - whether the petitioner is liable to pay interest under section 18(4)(a) of the M. P. V. A. T. Act, 2002 for the assessment year 2011-12? - Held that - the levy of interest is unsustainable in view of the Constitutional Bench decision of the Supreme Court;in the case of J. K. Synthetics Ltd. v. Commercial Taxes Officer 1994 (5) TMI 233 - SUP....... + More


  • 2018 (4) TMI 364

    Validity of the assessment order - Time Limitation - whether the orders of assessment including the one made on 31 March 1997 would be barred by the provisions of limitation as prescribed by Section 21 (5) of the U.P. Trade Tax 1948? - Held that - Jurisdiction as is well recognised is an expression of multiple and varied hues. Essentially and unless the context otherwise suggests or commands a narrow interpretation being conferred on it, would in....... + More


  • 2018 (4) TMI 284

    Levy of tax and penalty - sale of idli and dosai maavu (batter) - TNVAT Act - Held that - without expressing anything on the manner in which the 2nd respondent has passed the impugned order and with a view to ensure that justice is not only done, but it should be seen to be done, the matter is directed to be placed before some other officer of equivalent cadre. - Petition allowed........ + More


  • 2018 (4) TMI 283

    Revision of assessment - TNVAT Act - Held that - Once the objections of the dealer are on record, the Assessing Officer has to independently apply his mind to the objections given and the materials placed by the dealer before him and not to be solely guided by the report of the officials of the Enforcement Wing. The assessment proceedings being quash judicial proceedings, the second respondent should act in such a manner without giving room for a....... + More


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