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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1 to 20 of 1606 Records

  • 2018 (2) TMI 314 - SUPREME COURT OF INDIA

    Valuation - allowability - quantity discounts allowed to its distributors - appellant claims the discount as a deduction from the total turnover while arriving at the taxable turnover under the Karnataka Value Added Tax Act 2003 - disallowance on the ground that the discount was not relatable to the sales effected by the relevant tax invoices. - Held that - The liability to pay tax is on the taxable turnover. Taxable turnover is arrived at after ....... + More


  • 2018 (1) TMI 754 - SUPREME COURT OF INDIA

    Deferment/remission of sales tax payable - Agro-Processing (Food Processing) Units - West Bengal Incentive Scheme, 1999 - Held that - In the absence of any plea of promissory estoppel we cannot understand the appellant to have been vested with any right to claim deferment or remission of the tax payable by it - As the appellant did not have a right capable of enforcement in law, there is no infirmity with the rejection of the writ petition filed ....... + More


  • 2018 (1) TMI 613 - SUPREME COURT OF INDIA

    Review application - Amnesty Scheme - whether, in the present case, there has been any delegation of the said power which is vested in the Commissioner under the aforesaid clause 8? - Held that - We have perused the Review Petitions as well as the grounds in support thereof. In our opinion, no case for review of order dated 04.10.2017 2017 (10) TMI 181 - SUPREME COURT OF INDIA is made out - review petition dismissed........ + More


  • 2018 (1) TMI 555 - SUPREME COURT

    Input tax Credit - Constitutional validity of Section 9 (2) (g) of the Delhi Value Added Tax, 2004 - Articles 14 and 19 (1) (g) of the Constitution of India - failure to deposit VAT collected from its buyers, which included SCT - the decision in the case of On Quest Merchandising India Pvt. Ltd., Suvasini Charitable Trust, Arise India Limited, Vinayak Trexim, K.R. Anand, Aparici Ceramica, Arun Jain (HUF) , Damson Technologies Pvt. Ltd., Solvochem....... + More


  • 2018 (1) TMI 554 - SUPREME COURT

    Classification of goods - NEBULA Jewellery Watch - whether fall under Entry 13(ii) of Schedule-II to the Value Added Tax Act or under Entry 87 of Second Schedule to the Act? - the decision in the case of STATE OF GUJARAT Versus M/s TITAN INDUSTRIES LIMITED 2017 (2) TMI 521 - GUJARAT HIGH COURT contested, where it was held that NEBULA Watch as NEBULA Jewellery Watch falling under Entry 13(ii) of Schedule II of the Act - Held that - the decision in....... + More


  • 2017 (12) TMI 1285 - SUPREME COURT OF INDIA

    Payment of tax under the Kerala Tax on Paper Lotteries Act, 2005 - whether the respondent-assessee is a promoter within the meaning of Section 2(l) of the Act so as to make it exigible to payment of tax under Section 6 and amenable to the other provisions of the Act? - Held that - The respondent who was appointed as an agent by M/s. MSIL was expressly barred by the terms of appointment from dealing with lottery tickets in the electronic form and ....... + More


  • 2017 (12) TMI 1 - SUPREME COURT

    Sale of capital goods - car used as a demo car - exemption from tax - Section 6 (3) of the DVAT Act - the decision in the case of Triumph Motors (A Unit of Khushi Traders Pvt Ltd) Versus Commissioner Of Value Added Tax 2017 (8) TMI 299 - DELHI HIGH COURT contested - Held that - delay condoned - notice to be issued on the prayer for interim relief........ + More


  • 2017 (11) TMI 747 - SUPREME COURT OF INDIA

    Levy of VAT - Entry Tax - sale of petroleum products - grievance of the Appellant in the present appeals is that when a sale is made to the OMCs, after payment of Entry Tax, VAT is not set off against the Entry Tax - Whether the second proviso to Section 3(2) of the Entry Tax Act is ultra vires to the Constitution? - Held that - Since the set off in question depends upon the interpretation of Section 3(2) of the Entry Tax Act, it is necessary to ....... + More


  • 2017 (10) TMI 491 - SUPREME COURT OF INDIA

    Levy of Entry tax - goods imported from different countries and brought into local area of a State - The State legislations are also questioned on the ground that the entry tax legislations do not contemplate levy of an entry tax on goods imported from outside the country - Whether Section 2(d) read with Section 3 of Orissa Entry Tax Act, 1999, Section 2(d) read with Section 2(d) of Kerala Act, 1994 and Bihar Act, 1993 (before its amendment in 20....... + More


  • 2017 (10) TMI 428 - SUPREME COURT

    Levy of sales tax - Tobacco - there is a conflict between the Kothari Products 2000 (1) TMI 823 - SUPREME COURT OF INDIA line of judgments and the Agra Belting Works 1987 (4) TMI 82 - SUPREME COURT OF INDIA line of judgments, together with the aforesaid conundrum insofar as the doctrine of precedent qua this Court is concerned - Held that - the Hon ble Chief Justice of India is requested to constitute an appropriate Bench in order to decide as to....... + More


  • 2017 (10) TMI 181 - SUPREME COURT OF INDIA

    Amnesty Scheme - Validity of orders issued by the Designated Authority i.e. Additional Commissioner of Income Tax - Delhi Tax Compliance Achievement Scheme, 2013 - power and jurisdiction of the Designated Authority to issue the notice under clause 8 of the Amnesty Scheme - whether, in the present case, there has been any delegation of the said power which is vested in the Commissioner under the aforesaid clause 8? - Held that - Clause 8(3) of the....... + More


  • 2017 (10) TMI 68 - SUPREME COURT OF INDIA

    Whether iron wire obtained from iron rods is a separate and distinct commodity from iron rods so as to make the same taxable separately over and above the sales tax already paid on iron rods? - Held that - reliance placed in the case of COLLECTOR OF CENTRAL EXCISE Versus TECHNOWELD INDUSTRIES 2003 (3) TMI 123 - SUPREME COURT OF INDIA , where it was held that Merely because there are two separate entries does not mean that the product becomes exci....... + More


  • 2017 (9) TMI 1469 - SUPREME COURT

    Restoration of appeals - pre-deposit - the decision in the case of HYNOUP FOOD AND OIL INDUSTRIES LTD Versus STATE OF GUJARAT 2017 (1) TMI 1116 - GUJARAT HIGH COURT contested, where the appeals were restored - Held that - decision in the above case upheld - Exemption from filing certified copy of the impugned order is granted - SLP disposed off........ + More


  • 2017 (9) TMI 1308 - SUPREME COURT OF INDIA

    Input tax credit - partial credit / rebate - sale of by-product which is exempt - Section 17 of the Karnataka Value Added Tax (Act), 2003 - credit on Sunflower oil cake, which is input - when the sunflower oil is extracted, by-product in the form of de-oiled sunflower oil cake also becomes available. This by-product is sold by the respondent but on the sale of this by-product, no VAT is payable as it is exempted item under the KVAT Act - the appe....... + More


  • 2017 (9) TMI 1307 - SUPREME COURT OF INDIA

    Input tax credit - Section 11 of the VAT Act - whether the tax credit is to be reduced at the rate of 4 under sub-clause (ii) and again at the same rate under sub-clause (iii) as well or deduction permissible is only once? - Held that - The Assessing Officer had held that in respect of such goods tax credit is required to be reduced at the rate of 4 under sub-clause (ii) and again at the rate of 4 under sub-clause (iii) - the legislative intent o....... + More


  • 2017 (9) TMI 858 - SUPREME COURT OF INDIA

    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

    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

    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

    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

    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


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