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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1 to 20 of 1598 Records

  • 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


  • 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


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