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VAT and Sales Tax - Supreme Court - Case Laws

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• 2021 (1) TMI 501 - SUPREME COURT
  
  Levy of CST - Benefit of Concessional rate of tax - sales in the course of import or inter-State sales - grant of time to the appellant to produce the prescribed C-Forms to the assessing authority - whether the sales in question took place in the course of the import of the goods into the territory of India and qualify for exemption under Section 5(2) of the CST Act? HELD THAT:- The basic principles for determining as to when a sale or purchase of goods takes place in the course of import or export are contained in Section 5 of the CST Act. As per sub-section (1) of Section 5, a sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods....... + More

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• 2020 (7) TMI 513 - SUPREME COURT
  
  Doctrine of Contemporanea Expositio - Availment of Capital Investment Subsidy - issuance of new Entitlement Certificate for subsidy - Capital Investment Subsidy to the Appellant to the extent of 75% of deposited VAT. - whether the company was entitled to the subsidy to the extent of 75% of tax payable and deposited or was entitled only to 50%? Entitlement of the Appellant to Capital Investment Subsidy - HELD THAT:- It appears that though at one stage (i.e., on 02.12.2005), the State Government thought it proper to announce an entirely different treatment to cement units by extending 75% subsidy to them with a different methodology and hence, inserted Sub-clauses (vi) and (vii) to Clause 7 of RIPS-2003 but, it did not continue with that policy and deleted the said sub-clauses on 28.04.2006. It remains trite that extending of any incentive ....... + More

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• 2020 (6) TMI 685 - SUPREME COURT
  
  Interpretation of Statute - Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 - Levy of Purchase Tax - purchase turnover, with respect to the purchase of empty bottles from unregistered dealers under bought note - Clarifications dated 09.11.1989 and 27.12.2000 - HELD THAT:- For applicability of Section 7-A (1) of the Act, all the six ingredients need to be cumulatively satisfied. The ingredient (6) has three alternatives viz., the dealer has either (a) consumed or used the goods in question in the manufacture of other goods for sale or otherwise, or (b) has disposed of such goods in any manner other than by way of sale in the State, or (c) has despatched or carried them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade or commerce. It is not in dispute that clauses (b) or....... + More

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• 2020 (6) TMI 181 - SUPREME COURT
  
  Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - as per the contract the stipulation that any Central or State sales tax and other taxes on completed items of works (excluding penalty), as may be levied and paid by the contractor shall be reimbursed by the employer on proof of payment (and) on production of assessment certificate. - Circulars dated 07.11.2001 and 19.06.2002 - main plank of the case of the appellant about the nature, extent and implication of the levy of sales tax in relation to a works contract, it could be usefully recapitulated that in view of the forty-sixth amendment to the Constitution of India, Clause (29-A) came to be inserted to Article 366; and, by virtue of sub-clause (b) thereof, it became permissible for the States to levy sales tax on the price of goods an....... + More

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• 2020 (5) TMI 149 - SUPREME COURT
  
  Power of High Court to entertain writ petition - The option to file statutory appeal was foreclosed by time limitation including extended period of limitation - whether the High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India ought to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation? HELD THAT:- The assessment order dated 21.6.2017 was challenged by the respondent by way of statutory appeal before the Appellate Deputy Commissioner only on 24.9.2018. Section 31 of the 2005 Act provides for the statutory remedy against an assessment order. The same, as applicable at the relevant time - Section 31 states that the statutory appeal is required to be filed within 30 days from the date on whic....... + More

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• 2020 (4) TMI 769 - SUPREME COURT
  
  Time limitation for delivery of goods in case of inter-state sale - benefit of Section 6(2) of CST Act, 1956 - delivery of the respective goods from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale - validity of two circulars bearing S.No.115B dated 16th September, 1997 and S.No.1132A dated 15th April, 1998, which sought to impose a time limit on retention of goods in the carrier’s godown, beyond which time the revenue was to treat obtaining of constructive delivery of the goods involved - High Court quashed these Circulars. HELD THAT:- The respondent in this case had taken benefit of sub-section (2) on the ground that this was a case involving inter-state sale and the sale took place by way of transfer of documents of title of such goods during their movement from one State to anoth....... + More

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• 2020 (4) TMI 413 - SUPREME COURT
  
  Classification of goods - rate of tax - Medical Oxygen IP - Nitrous Oxide IP - taxable under Entry 88 of Schedule IV of the Andhra Pradesh Value Added Tax Act 2005 or as “unclassified goods” under Schedule V? - HELD THAT:- Entry 88 includes drugs and medicines, whether patent or proprietary as defined in clauses (i), (ii) and (iii) of Section 3(b) of the 1940 Act. Any drug or medicine that falls within the ambit of clauses (i), (ii) and (iii) of Section 3(b) falls within the ambit of Schedule IV. Entry 88 also stipulates that hypodermic syringes, hypodermic needles, catguts, sutures, surgical cotton, dressing, plasters, catherters, cannulae, bandages and “similar articles” are also included, save and except for the three specified exclusions. The judgments in PANKI OXYGEN THRU' PARTNER SUMIT BABBAR VERSUS STATE....... + More

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• 2020 (2) TMI 1326 - SUPREME COURT
  
  Maintainability of petition - petition was dismissed merely on the ground that efficacious and alternative remedy is available to the petitioner - HELD THAT:- The Division Bench though finally disposed of the appeal, but made no reference to the grievance of the petitioner about the absurd demand made by the Department and has dismissed the Petition merely on the ground that efficacious and alternative remedy is available to the petitioner. We find from the impugned judgment that such contention has not been adverted to nor the Division Bench, while disposing of the matter took note of the earlier direction noted in the conditional order while issuing notice on the Writ Appeal. It is deemed appropriate to grant liberty to the petitioner to approach the High Court by way of Review Petition, if so advised - SLP disposed off.

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• 2020 (2) TMI 375 - SUPREME COURT
  
  Sales tax exemption or deferral of sales tax - Section 6 of the Karnataka Sales Tax Act, 1957 - HELD THAT:- Acquisition is the act by which a person acquires property in a thing. "Acquire" is to become the owner of the property. One can, therefore, acquire a property either by voluntary or involuntary transfer. But the Sales Tax Act applies only to "sale" as defined in the Act. Under clause (ff) of Section 2 of the Act it is defied as a transfer of property. As purchase is only a different, aspect of sale, looked at from the stand point of the purchaser, and as the Act imposes tax at different points in respect of sales, having regard to the purpose of the sale, it is unreasonable to assume that the Legislature contemplated different categories of transactions when the taxable event is at the purchase point. Whether it....... + More

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• 2020 (1) TMI 800 - SUPREME COURT
  
  Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - whether the subject sales (of goods imported from foreign country and after unloading the same on the landmass of the State of West Bengal, kept in the bonded warehouse without payment of customs duty) to foreign bound ships as “ship stores” can be regarded as sale within the territory of the State and amenable to sales tax under the West Bengal Sales Tax Act, 1954 or the West Bengal Sales Tax Act, 1994? HELD THAT:- The sale to be in the course of import, must be a sale of goods and as a consequence of such sale, the goods must actually be imported within the territory of India and further, the sale must be part and parcel of the import so as to occasion import thereof. Indeed, for the purposes ....... + More

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• 2020 (1) TMI 266 - SUPREME COURT
  
  Jurisdiction - authority to deduct the sales tax at source from their bills - tender conditions offered by Geeta Enterprises/Asansol- Respondent No.1 - HELD THAT:- The appellant could not have insisted for production of actual payment receipts of sales tax paid by third party - the seller of the goods, from where the same were procured by the respondent No.1 at first point of sale, after recovering the same from the respondent No.1. In that, the seller is responsible to pay the sales tax amount collected from the respondent No.1. The respondent No.1 had no responsibility in that regard. There are no reason to interfere in this appeal - appeal dismissed.

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• 2019 (12) TMI 225 - SUPREME COURT
  
  Territorial Jurisdiction - Levy of sales tax - Karnataka Sales Tax Act - company filed a writ petition on the ground that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka. Whether the State of Karnataka has jurisdiction to levy sales-tax under section 5C of the KST Act in respect of the Charter Party Agreement dated 8.1.1998? Whether the agreement dated 8.1.1998 constitutes “transfer of the right to use"? Whether the State of Karnataka has the competence to levy sales tax on the agreement, which is effective within the territorial waters? HELD THAT:- A reading of the definition of sale makes it crystal clear that every transfer of property in goods by one person to another in the course of trade or business, includes the transfer of right to use any goods for....... + More

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• 2019 (12) TMI 68 - SUPREME COURT
  
  Constitution validity of the Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 - High Court had entertained the writ petition, in spite of an alternative remedy, because the constitution validity of the Section 5A of the Himachal Pradesh General Sales Tax Act, 1968 was questioned - HELD THAT:- It is directed that the appeal if so, filed within 10 weeks by the respondent shall not be dismissed on the ground of limitation and it shall be decided as early as possible in accordance with law. The instant appeal is partly allowed and disposed of.

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• 2019 (12) TMI 67 - SUPREME COURT
  
  Applicability of Section 5(3) of the Central Sales Tax Act, 1956 - Purchase and export of Coffee Beans - HELD THAT:- The section 5(3) begins with a non-obstante clause in relation to sub-section (1) of section 5. Section 5(1) deals with a situation where the sale or purchase itself occasions such export. Obviously, what is relevant is sub-section (3) of section 5 because the export was subsequent to the purchase. Sub-section (3) of section 5 requires the assessee to produce the agreement or order for or in relation to such export. There is no material on record for us to determine the identity of the goods purchased and the goods that were exported. It is an admitted fact that the agreements under which the respondents have purchased goods from coffee growers and exports were made are not before us - The High Court appears to have decided....... + More

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• 2019 (12) TMI 61 - SUPREME COURT
  
  Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - notification providing for rebate in respect of tax payable under the Uttar Pradesh Trade Tax Act, 1948 - withdrawal of facility even in respect of industrial units, which had commenced production and had complied with the conditions for grant of such rebate in terms of Notification dated 27th February, 1998, with retrospective effect - Doctrine of Promissory Estoppel. HELD THAT:- The parties have proceeded on the premise that the State Government or the Executive is competent to rescind the earlier notification and the doctrine of promissory estoppel can be no impediment in that behalf. That, however, is hedged or laced with condition that the burden is upon the Government to show that it acted in furtherance to public interest in....... + More

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• 2019 (11) TMI 6 - SUPREME COURT
  
  Time Limitation - whether the High Court while exercising revisional power under Section 48 of the Himachal Pradesh Value Added Tax Act, 2005, condone the delay in case a revision under Section 48 of the Act of 2005, is filed beyond 90 days from the date of communication of the order or it excludes the applicability of Section 29 of the Limitation Act, 1963, and in consequence of Section 5 of the Limitation Act? HELD THAT:- The provisions contained in Section 29 of the Limitation Act deals with savings. The provisions in respect to the limitation prescribed for any suit, appeal or application by any special or local law, is different from the period prescribed by the Schedule, the provisions of Section 3 shall apply if the Schedule prescribed such period. The provisions contained in Sections 4 to 24 shall apply only in so far as and to th....... + More

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• 2019 (9) TMI 788 - SUPREME COURT
  
  Compliance with the pre-deposit - Section 62(5) of the Punjab Value Added Tax Act, 2005 - power of State to enact Section 62(5) of the PVAT Act - inherent powers to grant interim protection against imposition of such a condition for hearing of appeals on merits - Whether the State is empowered to enact Section 62(5) of the PVAT Act? - HELD THAT:- In The Anant Mills Co. Ltd. v. State of Gujarat and Others [1975 (1) TMI 62 - SUPREME COURT], a Bench of four Judges of this Court considered inter alia, challenge to the validity of Section 406 of the Bombay Provincial Municipal Corporations Act, 1949 as amended by Gujarat Act No.5 of 1970. As per the relevant provision, no appeal against the ratable value or tax would be entertained unless the amount claimed was deposited with the Commissioner. The proviso to said Section however empowered the ....... + More

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• 2019 (7) TMI 589 - SUPREME COURT
  
  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

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• 2019 (7) TMI 479 - SUPREME COURT
  
  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

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• 2019 (7) TMI 113 - SUPREME COURT
  
  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

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