2018 (3) TMI 162 - SUPREME COURT OF INDIA
State of Karnataka And Anr Versus M/s Durga Projects Inc
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 . T....... + More
2018 (2) TMI 1548 - SUPREME COURT OF INDIA
M/s. Universal Cylinders Limited Versus The Commercial Taxes Officer
Refund of tax paid on excess amount - price variation clause - rejection on the ground that there is no provision under the Act for reducing or refunding the amount of tax once the amount of tax has been paid - Section 2(39) of the Rajasthan Sales Tax Act, 1994 - Held that - In IFB Industries Limited v. State of Kerala 2012 (3) TMI 66 - Supreme Court of India , the issue was with regard to the definition of turnover . This court held that to take....... + More
2018 (2) TMI 314 - SUPREME COURT OF INDIA
M/s Maya Appliances (P) Ltd now known as Preethi Kitchen Appliances Pvt. Ltd. Versus Addl. Commissioner of Commercial Taxes & Ors
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 1320 - SUPREME COURT OF INDIA
Tata Sky Ltd. Versus State of Uttar Pradesh & Ors.
Levy of entertainment tax on entertainment content in DTH services - the decision in the case of Sun Direct TV Pvt. Ltd. Versus State of UP. and Others 2014 (9) TMI 109 - ALLAHABAD HIGH COURT referred - Held that - As an interim measure, it is directed that there shall be a stay of the demand notice, subject to the petitioner depositing an amount of ₹ 28 crores before the competent revenue authority within three weeks hence - applications a....... + More
2018 (1) TMI 754 - SUPREME COURT OF INDIA
M/s. Eastern Bakeries Pvt. Ltd. Versus Commercial Tax Officer & Ors.
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
M/s. Ahluwalia Contract (India) Pvt. Ltd. Versus Commissioner of Trade And Taxes And ORS.
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
Commissioner of Trade And Taxes Delhi Versus Arise India Limited
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
The State Of Gujarat Versus M/s Titan Industries Ltd
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
Assistant Commissioner Commercial Taxes And Ors. Versus LIS (Registered)
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
Commissioner of Value Added Tax Versus M/s Triumph Motors
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
Indian Oil Corporation Limited Versus State of Bihar And Anr. Indian Oil Corporation Limited Versus State of Bihar And Anr.
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
State of Kerala And Others Versus FR. William Fernandez Etc. Etc.
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
M/s Shanti Fragrances Versus Union of India And Others
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
Commissioner of Trade And Taxes And Ors. Versus M/s Ahluwalia Contracts (India) Ltd.
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
Commissioner of Trade Tax, U.P. Versus S/s International Electrodes, Commnr. of Sales Tax, U.P. Vs. S/s Iron Rod Drawing Factory, Commissioner, Trade Tax, U.P., Lucknow Vs. Decent Industries Sarai Mian, Aligarh, M/s Iron Rod Vs. Commissioner, Trade Tax, U.P.
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
Hynoup Food And Oil Industries Ltd Thr Its Director Bhikhubhai @Bharatbhai Atmaram Patel Versus The State Of Gujarat
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
The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd.
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
State of Gujarat Versus Reliance Industries Limited
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
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