Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Forum Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database More...
Case Laws
Home Case Index VAT and Sales Tax SC VAT and Sales Tax - SC
Citation -
Order by


VAT and Sales Tax - Supreme Court - Case Laws

Showing 1 to 20 of 1590 Records

  • 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


    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


    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


    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


    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


    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


    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

what is new what is new
  ↓     Latest Happenings     ↓  

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version