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VAT and Sales Tax - Supreme Court - Case Laws
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- 2019 (7) TMI 589
Maintainability of appeal - pre- deposit or not - second proviso of Section 19 and proviso of Section 21 (2) of the APGST Act, 1957 or second proviso of Section 31 and proviso of Section 33 (2) of the AP VAT Act, 2005 - rejection of appeal on the ground that the appellant-assessee had failed to comply with the precondition of producing proof of payment of tax admitted to be due or of such installments as may have been granted and/or the proof of payment of twelve and a half percent (12.5%) of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant for the relevant assessment year in respect of which the appeal has been preferred by the concerned appellant-assessee - proviso is not a provision of pre-deposit at the stage of filing, institution or presentation of the appeal as such; but is a provi....... + More
- 2019 (7) TMI 479
Effect of bifurcation of the State of Madhya Pradesh into the successor State of Madhya Pradesh and the State of Chhattisgarh by the Madhya Pradesh Reorganisation Act, 2000 - exemption or benefit of deferment of sales tax granted under the Madhya Pradesh Commercial Tax Act, 1994 read with the applicable rules - whether the industrial unit in the reorganised State of Madhya Pradesh and under the new State of Chhattisgarh would continue to avail the benefit of such exemption or deferment even after the bifurcation in both the states, irrespective of the location of the industrial unit which would be in one of the two states? HELD THAT:- The law in force before the appointed date, which in the present case is 1st November, 2000, would continue to apply to the successor or reorganised State of Madhya Pradesh as it existed before bifurcation. ....... + More
- 2019 (7) TMI 113
Validity of Rule 6(4)(m)(i) of the Karnataka Sales Tax Rules, 1957 read with Explanation III to Rule 6(4) of the said rules - interpretation of statute - scope of charging section - whether the condition of ‘use in the same form in which such goods are purchased’ under Rule 6(4)(m)(i) of the KST Rules expands the scope of charging section i.e. Section 5B under KST Act, 1957? - appellant purchased timber in log forms, plaster of paris, plywood, glass sheets and the said purchases have been manufactured to produce the goods which are necessary for interior decoration - AO denied deduction from purchases from works contract receipts applying Rule 6(4)(m)(i). HELD THAT:- Section 5B of the KST Act and Rule 6(4)(m)(i) of the KST Rules operate in different spheres. Section 5B is a charging provision for levy of sales tax whereas Rule....... + More
- 2019 (7) TMI 52
Offence punishable under Section 53(a) of the Bihar Excise (Amendment) Act, 2016 - appellants were subjected to breath analyser test in which test as per the prosecution case certain quantity of alcohol was found - prohibition on foreign liquor - case of appellant is that the vehicle in which they were travelling cannot be said to be public place within the meaning of Section 2(17A) of Bihar Excise (Amendment) Act, 2016 - HELD THAT:- The ommission of public conveyance in the definition of Section 2(17A) brought by the Bihar Excise (Amendment)Act, 2016 also indicates that the difference between public conveyance and private conveyance was done away in the statutory amendment. We, thus, cannot accept the submission of the learned counsel for the appellant that private conveyance will be excluded from the definition of 'public place'....... + More
- 2019 (5) TMI 757
Reimbursement of State Sales tax paid - inter-state transaction - refund of the Sales Tax paid on the inter-state purchase of coal - Section 15(b) of the Central Sales Tax Act, 1956 - whether Coal and Coke are same goods or not? - HELD THAT:- The respondent was entitled to be reimbursed the tax paid under the State Law on Coal and, therefore, the respondent had filed an application seeking refund. On the basis of the detailed adjudication by the Assistant Commissioner of Commercial Taxes, the amount refundable to the petitioner under Section 15 (b) of the Act was determined and an amount of ₹ 12,32,496 was determined. Thereupon, the respondent filed an application under statutory Form-XX as prescribed under Rule 35 of the Rules, 1983 but no steps were taken by the respondent for issuance of the Refund Payment Order. Despite repeated....... + More
- 2019 (4) TMI 1322
Liability of Interest on the Entry Tax - U.P. Tax on Entry of Goods into Local Areas Act, 2007 - Whether the Petitions filed by the appellant challenging the demand notices dated 04.05.2018 and 05.05.2018 issued after judgment dated 04.05.2018 of the High Court in Writ Petition No.25730 of 2017 is barred by Principle of Res-judicata, in view of the dismissal of Writ Petition No.25730 of 2017 on 04.05.2018? - HELD THAT:- Writ Tax No.474 of 2017, which de-tagged with the Bunch of Writ Petition No.25730 of 2017 is still pending for consideration before the High Court. Present is a case where the Division Bench while deciding Writ Petition No.25730 of 2017 consciously restricted the consideration to three questions as noted in the judgment of this Court dated 21.03.2017 and did not permit to raise any submission other than three questions as ....... + More
- 2019 (4) TMI 1251
Requirement of pre-deposit - recovery of arrears of entry tax - HELD THAT:- This appeal is disposed of providing that no further recovery be affected against the appellant towards the demand of interest on arrears of Entry Tax and recovery, if any, of the interest from the appellant shall be subject to the final outcome of the Writ-Tax No. 961 of 2018 filed by the appellant - appeal disposed off.
- 2019 (3) TMI 1483
Applicability of the turnover tax - scope of total turnover - inclusion of turnover which is not liable to tax - Section 6B (1) of Karnataka Sales Tax Act, 1957 - main thrust of the submission of Mr. Mohit Chaudhary, learned counsel for the appellant is that Courts below have manifestly erred in appreciating that the ‘total turnover’ as defined under Section 6B (1) for the purpose of levy turnover tax can in no event include the ‘turnover’ with reference to which the State has no power to levy tax under the constitutional scheme and the submission proceeds that the levy of tax under Section 6B can be on the ‘taxable turnover’ alone. Held that:- In the instant scheme of the Act of which reference has been made in detail, the expression ‘total turnover’ has been referred to for the purpose of ....... + More
- 2019 (3) TMI 1361
Classification of goods - rate of tax - Mobile Crane Wire Ropes - whether the rate of tax chargeable to the goods in question is 12.5% as prescribed in the Residuary Entry in Schedule V under the Act or at 4% as prescribed in Entry 155 of Schedule IV of the VAT Act - Held that:- Mere reading of Entry 155 would go to show that the goods called Hydraulic excavators (earth moving and mining machinery), Mobile Cranes and Hydraulic Dumpers (including parts thereof) are chargeable to tax at the rate of 4% - the expression “including parts thereof” was inserted in the Entry 155 by an amendment w.e.f. 09.05.2006. It, therefore, indicates that the parts of the goods specified in the Entry were not chargeable to tax at the rate of 4% prior to 09.05.2006 but became chargeable at the rate of 4% only on and after 09.05.2006. There is no di....... + More
- 2019 (3) TMI 174
Classification of manufactured goods - Aswini Homeo Hair Oil - classified under Entry 37 of Schedule-I to The Andhra Pradesh General Sales Tax Act, 1957 - Held that:- The fact that the respondent is using the Homeopathic Pharmacopoeia referred to earlier in manufacturing of the hair oil has not been traversed by the appellant. Neither has the Commissioner dealt with that contention of the respondent nor was such a plea taken before the High Court by the appellant - the product manufactured by the respondent was rightly assessed at the relevant point of time in the assessment years 1994-1995 and 1995-1996, as covered by Entry 37 of Schedule-I of the APGST Act. The view taken in these appeals is in the fact situation of this case and confined to the assessment years 1994- 1995 and 1995-1996 only and would not apply or be of any avail to the respondent for the subsequent assessment years, in view of the amendment effected in the APGST Act - appeal disposed off.
- 2019 (2) TMI 930
Vires of Rule 24(i-eeee) of the Haryana Liquor License Rules 1970 (as amended by the Haryana Liquor License (Amendment) Rules 2017) - Punjab Excise Act, 1914 - single L-1BF license for the entire State to deal in imported foreign liquor, bottled outside India and imported into the country in a bottled form - creation of a monopoly by the State in favour of a private entity, to trade in liquor - Article 19(6) of the Constitution of India - Difference of Opinion. Held that:- While Section 71 confers power on the State Government to make rules there is no provision akin to Section 59 of the Punjab Excise Act which confers power on any other authority in which case it could not possibly be contended that sub-section (2) of Section 71 would in any manner cut down the width of the general power of Section 71(1) for the State Government to make rules for the purpose of the Act. The Financial Commissioner has power to decide upon the number of licenses. Appeal dismissed.
- 2019 (2) TMI 302
Levy of sales tax - free replacement of defective parts in motor vehicles, during the period of warranty - difference of opinion - Held that:- The issue raised is required to be looked into by a larger Bench. The crucial point which would arise for consideration, and over which the matter needs to be debated, is as to whether, in the case of such a warranty for the supply of free spare parts; once the replacement is made, and the defective part is returned to the manufacturer, sales tax would be payable on such a transaction relating to the spare part, based on a credit note, which may be issued for the said purpose. Matter referred to Larger Bench.
- 2019 (1) TMI 364
Classification of an item - Gypsum - RVAT Act - whether ‘gypsum board’ would fall within this Entry 56, and be taxed at 4%, for the relevant assessment years, or whether it would fall in the then residuary Entry 1 of Schedule V, to be taxed at 12.5%? - change of the Entry by a conscious decision of the legislature, whereby the Entry of mere ‘gypsum’ was changed to ‘gypsum in all its forms’ - original composition of gypsum - process of conversion into gypsum board. Held that:- The amended Entry 56 of Schedule IV of the RVAT, read as ‘gypsum in all its forms’, would include ‘gypsum board’ under the term ‘all its forms’. It can hardly be doubted that a meaning has to be given to the Entry made by the legislature, expanding the original Entry from ‘gypsum’ to ‘gypsum in all its forms’. If the object was to include only ‘gypsum’, then why woul....... + More
- 2018 (10) TMI 887
Input tax credit - set off against tax liability on all intra-state and inter-state sales - TNVAT Act - amendment in the law relating to the levy of tax on the sale or purchase of goods in the State of Tamil Nadu. Whether Section 19(5)(c) of TNVAT Act, 2006 and Rule 10(9)(a) of TNVAT Rules, 2007 are ultra vires the provision of CST Act, 1956? Whether the impugned provisions are violation of Articles 14, 19(1)(9) and 301 of the Constitution of India? Held that:- This Court held that ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right but only in terms of the provisions of the statute; therefore, the conditions mentioned in the aforesaid Section had to be fulfilled by the dealer; and subsection (20) of Section 19 was constitutionally valid. It was also noted, in the process, that there were va....... + More
- 2018 (10) TMI 814
Input tax credit - time limit for claiming credit - legality and validity of provision of Section 19(11) of Tamil Nadu Value Added Tax Act, 2006 - appellant contend that substantive and vested right of a registered dealer to claim Input Tax Credit cannot be curtailed and fettered by an unreasonable restriction imposed under Section 19(11) of the Tamil Nadu VAT Act, 2006 requiring claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later. Challenge to a fiscal legislation - principles of statutory interpretation of a fiscal legislation - Whether Section 19(11) violates Article 14 and 19(1)(g) of the Constitution of India? - Whether Section 19(11) is inconsistent to Section 3(3) of the Act? - Held that:- Input Tax Credit is being allowed under Section 3 which is provision on “levy o....... + More
- 2018 (8) TMI 301
Appointment in Maharashtra Sales Tax/VAT Tribunal - Held that:- The High Court has mentioned that State shall ensure that Members shall be judicially trained in the sense that they have long experience of dealing with the quasi-judicial proceedings - SLP dismissed.
- 2018 (7) TMI 1699
Levy of Entertainment tax - gate receipts of the musical program - Section 3 of the Gujarat Entertainments Tax Act, 1977 - Held that:- Section 3 of the Act is the charging section whereas Section 3A of the Act makes certain forms of entertainments non-taxable. If a form of entertainment is not taxable under Section 3A of the Act we do not see how the requirement of exemption and necessity to conform to the requirement of exemption can apply to a non-taxable form of entertainment. All kinds of musical programmes, without any qualification, have been sought to be taken out of the purview of the charging section by incorporation of Section 3A. If that is so, there is no no substance in the arguments advanced on behalf of the State; neither it can be agreed with the reasoning of the High Court. The High Court could not have imposed the requir....... + More
- 2018 (7) TMI 1698
Condonation of delay in filing appeal - power to condone delay - applicability of Section 5 of the Limitation Act, 1963 - Held that:- Section 27 of the Act, 2002 provides a limitation of 120 days, with effect from the date of the Order appeal against, for filing an appeal to the High Court. No power of condonation of any delay that may have occurred is provided for under the Act - Section 80 of the Act, 2002, however, provides that in computing the period of limitation laid down under Sections 25, 26 and 27 of the Act, 2002 the provisions of Sections 4 and 12 of the Limitation Act, 1963, so far as may be, apply. Section 5 of the Limitation Act is expressly excluded by Section 80 of the Act. The order of the High Court condoning the delay in filing the appeal filed by the respondent-herein under Section 27 of the Act, 2002 must be held to be legally infirm - appeal allowed - decided in favor of appellant.
- 2018 (5) TMI 1334
Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? Held that: - A Constitution Bench of this Court in Kone Elevator India Private Limited vs. State of Tamil Nadu [2014 (5) TMI 265 - SUPREME COURT], while considering the correctness of its earlier view with regard to dominant nature of the contract test, had, apart from holding that the dominant nature test would no longer be determinative - the view taken by the High Court that there is no deemed sale of the goods used in the contract executed by the respondent-contractor cannot have our approval - appeal allowed - decided in favor of appellant.
- 2018 (3) TMI 162
Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - rate applicable prior to 1 April 2006 when Section 4(1)(c) was introduced by an amendment into the KVAT Act 2003 - Held that: - There can be no manner of doubt that even prior to 1 April 2006 works contracts were exigible to the levy of tax. The charging section, Section 3, mandates that “the tax shall be levied on every sale of goods”. The expression ‘sale’ in Section 2(29) means ‘every transfer of the property in goods’ including ‘a transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract’. Section 4 prescribes the rate of tax. - The expression ‘other goods’ in Section 4(1)(b) evidently means those goods which are not governed by Section 4(1)(a) - where goods are specif....... + More