2017 (9) TMI 858 - SUPREME COURT OF INDIA
The State of Haryana And Others Versus Hindustan Construction Company Ltd.
Jurisdiction - power of review - whether the exercise of revisional power under Section 40 of the Haryana General Sales Tax Act, 1973 after its repeal on 1.4.2003, by the Haryana Value Added Tax, 2003 is sustainable? - Held that - A simple repeal of an Act leaves no room for expression of a contrary opinion. However, if the repeal is followed by a fresh enactment on the same subject, the applicability of the General Clauses Act would undoubtedly ....... + More
2017 (9) TMI 132 - SUPREME COURT
Asstt. Commissioner Versus M/s Cadbury India Ltd. And Another
Classification of goods - Mileage Drinking Powder - Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law in classifying Mileage Drinking Powder at general rate and not the rate of tax for the specific entry in which it falls? - the decision in the case of Asstt Commissioner Spl Circle-IV, Jaipur Versus M/s Cedilla Pharmaceuticals Ltd. And Asstt Commissioner, Commercial Tax, Circle-I, Rajasthan, Jaipur Ver....... + More
2017 (8) TMI 1148 - SUPREME COURT OF INDIA
M/s. Indian Hume Pipe Co. Ltd. Versus State of Rajasthan & Ors.
Works contract - levy of sales tax - case of appellant is that being a single indivisible contract, it was not permissible for the State to extract divisibility component therein and impose sales tax on the purported sale of goods - whether Works contract given to the assessee is divisible in nature, in the facts of the case, and hence the imposition of tax and penalty made under Section 7AA of the Rajasthan Sales Tax Act, 1954 is justifiable and....... + More
2017 (8) TMI 975 - SUPREME COURT
M/s Johnson And Johnson Ltd Versus Commercial Tax Officer, Anti Evasion Rajasthan Iii, Jaipur & Others
Classification of manufactured products - Shower to Shower - Listerine Mouthwash - Savlon - whether the products could be classified as drugs or not? - the decision in the case of M/s Johnson And Johnson Ltd. Versus CTO Anti-Evasion, Rajasthan-III, Jaipur, The Deputy Commissioner (Appeals) -II, Commercial Taxes, Jaipur, The Rajasthan Tax Board, Kar Bhawan, Ajmer And Vice-Versa 2016 (1) TMI 1230 - RAJASTHAN HIGH COURT contested - Held that - Appli....... + More
2017 (8) TMI 974 - SUPREME COURT
M/s. 3F Industries Ltd. Versus Commissioner of Commercial Taxes And Another
Classification of product - interpretation of statute - Whether the product of the petitioner as vegetable fat spread can be said as included in Entry No.32 of the III Schedule or not? - the decision in the case of M/s. 3F Industries Ltd., (earlier known as M/s. Foods Fats and Fertilisers Limited) Versus Commissioner of Commercial Taxes, Karnataka 2016 (12) TMI 959 - KARNATAKA HIGH COURT contested, where it was held that If the market parlance te....... + More
2017 (8) TMI 973 - SUPREME COURT
Commercial Taxes Commissioner Versus M/s Ecom Express Pvt Ltd
Courier service provider - logistics Agreement - inspection of premises - presence of various goods which had not entered the State of U.P on the strength of certain Forms 38/39 - seizure of goods - power of seizure - the decision in the case of M/s Ecom Express Pvt. Ltd. Versus The Commissioner, Commercial Tax 2016 (10) TMI 784 - ALLAHABAD HIGH COURT contested, where it was held that The power to seize goods is not dependent upon the bonafides o....... + More
2017 (8) TMI 806 - SUPREME COURT OF INDIA
M/s Gennex Laboratories Ltd. Versus The Commercial Tax Officer, Hyderabad & ANR.
Natural justice - statutory remedy of appeal before the Appellate Tribunal - failure to furnish C forms and F Forms - Levy of VAT on DEPB - petitioner has not filed any other documents evidencing actual export of goods and also failed to file orders placed by foreign buyers on the exports - HC dismissed the writ petition (2014 (9) TMI 1116 - ANDHRA PRADESH HIGH COURT) - Held that - it will be just and equitable to grant that opportunity to the ap....... + More
2017 (8) TMI 678 - SUPREME COURT OF INDIA
State of Jammu And Kashmir And Another Versus M/s. Trikuta Roller Flour Mills Pvt. Ltd. And Another, Sansar Oil Mills And Another, R.C. Flour Mills And Another, Sudershan Steel (P) Ltd., Jammu Steel Industries And Another, Bari Brahma Industrial Association And Others And K.B. Roller Flour Mills
Principle of Promissory Estoppel - grant of refund on CST paid - Validity of Notification dated 01.10.1993 - it was the case of respondent that having held forth a promise for grant of exemption from CST on raw materials purchased from outside the State for five years from the date of production, the appellant could not have withdrawn or modified the benefit before that time period - Held that - The grant of refund on CST paid, to boost entrepren....... + More
2017 (8) TMI 578 - SUPREME COURT
Commissioner of Value Added Tax & Another Versus M/s I Smart Mobile Technology Pvt. Ltd.
Order of assessment - Refund claim - reopening of assessment while processing refund claim - Section 9(2)(g) of the DVAT Act - the decision in the case of I Smart Mobile Technology Private Limited Versus Commissioner Of Vat & Anr. 2017 (5) TMI 656 - DELHI HIGH COURT contested, where it was held that with reference to Section 9(2)(g) of the DVAT Act, it requires to be noticed that it envisages a situation where a selling dealer fails to deposi....... + More
2017 (8) TMI 577 - SUPREME COURT
Commissioner Commercial Tax Versus Valley Hotel & Resorts, Dehradun
Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 - the decision in the case of Valley Hotel & Resorts, (Through its partner Shri Arun Goyal) Versus The Commissioner, Commercial Tax, Dehradun 2014 (5) TMI 97 - UTTARAKHAND HIGH COURT contested, where it was held that where element of service has been so declared and brought under Service Tax vide Government of India notification dated 06.06.2012 (i.e. ....... + More
2017 (8) TMI 506 - SUPREME COURT
K. Naveen Kumar Versus Commercial Tax Officer & Another
Indulgence of this Court for one more chance to the appellant for purging the contempt - Held that - the appellant to present himself before the High Court with a DD drawn in the name of Commercial Tax Officer concerned of an amount of ₹ 42,08,818/- and two DDs for a total sum of ₹ 2,00,000/- and also present himself before the High Court with a written apology and also make an apology in the open court on Thursday, the 17th August, 2....... + More
2017 (7) TMI 508 - SUPREME COURT
The State of Tamil Nadu Versus M/s Canon India (P) Ltd.
Classification of goods - Rate of tax applicable - Levy of tax on Image Runners 4 or 12 - Whether the Image Runners (Multi-function Network Printers) sold by the assessee are to be classified under Schedule I, Part B, Entry 18(i) as claimed by the assessee or under Schedule I, Part C, Entry 13(i) as held by the Tribunal - the decision in the case of M/s. Canon India (P) Ltd. Versus State of Tamil Nadu Represented By The Dy Commercial Tax Officer ....... + More
2017 (5) TMI 592 - SUPREME COURT OF INDIA
M/s. PARLE AGRO (P) LTD. Versus COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM, M/s. WE SIX TRADERS ETC. ETC. Versus COMMERCIAL TAX OFFICER & ANR. AND ASSISTANT COMMISSIONER (ASSESSMENT) & ANR. Versus M/s. PARLE AGRO (P) LTD.
Classification - fruit juice based drink known as Appy Fizz - The appellant was classifying the product as fruit juice based drink under Entry 71 of the notification issued under Section 6(1)(d) of Act, 2003 till 2007 and was paying 12.5 VAT - the Committee of Joint Commissioner passed the clarification order dated 6th November, 2015 classifying the product as aerated branded soft drinks , at the rate of 20 - What is interrelation between Section....... + More
2017 (5) TMI 496 - SUPREME COURT OF INDIA
Eurotex Industries And Exports Limited & Anr. Versus State Of Maharashtra & Anr.
Doctrine of Promissory Estoppel - Investment in Backward area - constitutional validity of the MVAT Act, 2009 which amended certain provisions in the MVAT Act, 2002 with retrospective effect from April 01, 2005 - case of Revenue is that the effect and consequence of this amendment was that, with retrospective effect from April 01, 2005, industrial units which had made capital investments in very backward areas in the State of Maharashtra and whic....... + More
2017 (3) TMI 1064 - SUPREME COURT OF INDIA
Larsen & Toubro Ltd. Versus State of Jharkhand & Ors.
Re-opening of assessment - escaped assessment - whether an audit objection can be construed as information within the meaning of Section 19 of the State Act based on which the assessing officer was satisfied that reasonable grounds exist to believe that any part of the turnover of the appellant-Company had escaped assessment under Section 19 of the State Act? - Held that - Sub-Section (1) of Section 19 very clearly prescribes that the competent a....... + More
2017 (3) TMI 1010 - SUPREME COURT OF INDIA
COMMISSIONER OF TRADE AND TAXES ETC. Versus JAGRITI PLASTIC LTD. ETC.
Input tax credit - whether the Appellant Assessees are entitled to input tax credit on purchase of duty entitlement pass book scrips - DEPB Credit - the decision inn the case of 2015 (10) TMI 291 - DELHI HIGH COURT 2015 (10) TMI 291 - DELHI HIGH COURT contested - Held that - the leave is granted........ + More
2017 (3) TMI 699 - SUPREME COURT OF INDIA
ASSISTANT COMMERCIAL TAXES OFFICER, WARD II, AJMER Versus M/s EVERLAST BATTERY MANUFACTURING COMPANY, AJMER
Rate of tax - Levy of tax on sale of Battery-parts - the decision in the case of Assistant Commercial Taxes Officer, Ward-II, Ajmer Versus M/s Everlast Battery Manufacturing Company 2017 (3) TMI 668 - RAJASTHAN HIGH COURT contested, where it has been held that battery parts are also to be considered as part of battery and the same rate should be applied - Held that - petition dismissed........ + More
2017 (3) TMI 698 - SUPREME COURT OF INDIA
ASSISTANT COMMISSIONER, ANTI EVASION-II COMMERCIAL TAXES DEPARTMENT, JAIPUR Versus M/s PATAKA INDUSTRIES PVT LTD
Imposition of penalty u/s 61 of VAT Act - non-payment of tax - manufacture of Bidi - the decision in the case of ASSTT. COMMISSIONER, ANTI EVASION-II, JAIPUR Versus M/s. PATAKA INDUSTRIES PVT. LTD. 2017 (3) TMI 669 - RAJASTHAN HIGH COURT contested - Held that - Application for exemption from filing official translation is allowed - SLP dismissed........ + More
2017 (3) TMI 485 - SUPREME COURT OF INDIA
COMMISSIONER, TRADE AND TAXES AND ANR. Versus VIZIEN ORGANICS
Refund claim - Section 38(7)(d) - Section 38(3) - processing of VAT refund claims - furnishing of particulars and details relating to refund - the decision in the case of Vizien Organics, M/s Munshi Ram Ram Parkash, Mangla Enterprises, Dhanjal Engg. Works, M/s Goel Oil Company, M/s Arun Electronics, Power Industries Proprieto Sh. Tarun Bansal, M/s. Ludhiana Auto Supply CO., Versus Commissioner, Trade & Taxes & Anr. 2017 (1) TMI 1168 - DEL....... + More
2017 (1) TMI 1169 - SUPREME COURT OF INDIA
COMMISSIONER OF TRADE AND TAXES DELHI Versus CHALLENGER COMPUTER LTD.
Reversal of Input Tax Credit on issuance of credit note - the decision in the case of Challenger Computers. Ltd. And Others Versus Commissioner of Trade & Taxes, Delhi And Others 2015 (8) TMI 1005 - DELHI HIGH COURT contested upon - Held that - no explanation has been given for the delay - application for COD dismissed - petition dismissed - decided against petitioner........ + More