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VAT and Sales Tax - Supreme Court - Case Laws
Showing 1 to 20 of 1598 Records
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2023 (1) TMI 385
Seeking exemption under Section 4-A (5) of the U.P. Trade Tax Act - manufacture of Spun Line Crown Cork in the year 1986, used as one of the packing materials of the glass bottles - manufacture of double Lip Dry Blend Crown under the program of diversification - It was submitted that under the term “modernization” only those units fall, which by the modern technical produce the same goods and the scheme of “modernization” do not apply on the units which produce different goods. Whether for the goods, manufactured by use of modern technologies can be said to be “diversification”, and manufacturing of the goods of a nature different from the goods manufactured earlier entitle the appellant to claim the exemption from trade tax as provided under Section 4-A (5) of the U.P. Trade Tax Act? HELD THAT:- It is ....... + More
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2022 (12) TMI 718
Slump sale agreement - dues arising out of the operations and activities of the sugar unit prior to the date of acquisition - to be borne by the seller or otherwise - subsisting dues arising out of transactions occurring on dates prior to the sale - to be characterized as contingent or conditional liability or is it an accrued liability which may be computed or discharged at a subsequent date - Whether a purchaser of a sugar mill could be treated as a dealer or service provider as an entity liable for discharging dues even if they had not been acting as a dealer or service provider or otherwise as an entity on whom, liability could be fastened? - speaking order is vitiated, due to conflict of interest or not - principles of natural justice. HELD THAT:- There is no dispute that the liability towards the duty in question for the Amroha unit....... + More
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2022 (12) TMI 129
Concessional rate of tax - oxygen gas used as raw material - would be taxed at the rate of 2% of the sales tax, which otherwise is chargeable @ 3% on the sale thereof - Whether the oxygen gas supplied by respondent No.1 to respondent No.2 is used as raw material in the manufacturing process of steel, so as to entitle respondent No.1 to pay concessional rate of tax on the same under Section 13(1)(b) of the Bihar Finance Act, 1981? HELD THAT:- As per the settled position of law, the High Court in exercise of powers under Article 226 of the Constitution of India is not sitting as an appellate court against the findings recorded on appreciation of facts and the evidence on record. The High Court ought to have appreciated that there was a detailed inspection report by a six members committee who after detailed enquiry and inspection and consid....... + More
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2022 (11) TMI 287
Levy of entry tax - Interpretation of “local area” occurring under Entry 52 of List II of the Seventh Schedule to the Constitution - whether the exclusion of an industrial area or areas from the limits of municipal councils or municipalities under the state laws in exercise of statutory power or by virtue of a declaration under proviso to Article 243-Q, would result in that area ceasing to be a “local area” within Entry 52 of List II and consequently precluding State from levying and collecting entry tax from those areas? HELD THAT:- In the present case, two or more sets of law, operate within the two states. The first set of statutes are the enactments, that impose the levy, which is entry tax. The incidence is entry into a local area. A “local area” is defined as including industrial establishments, o....... + More
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2022 (10) TMI 576
Maintainability of writ petition - availability of alternative remedy of appeal - Validity of assessment order - denial of Input Rebate - Section 14 of the Madhya Pradesh Value Added Tax Act, 2002 - HELD THAT:- While entertaining the writ petition under Article 226 of the Constitution of India challenging the Assessment Order denying the Input rebate, the High Court has observed that there are no disputed question of facts arise and it is a question to be decided on admitted facts for which no dispute or enquiry into factual aspects of the matter is called for. The aforesaid can hardly be a good/valid ground to entertain the writ petition under Article 226 of the Constitution of India challenging the Assessment Order denying the Input rebate against which a statutory remedy of appeal was available. After taking into consideration the earl....... + More
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2022 (9) TMI 1000
Adjustment of amount of tax paid on inter-state sale transaction, against the tax to be paid to the State of Jharkhand - HELD THAT:- The appellant - Tata Motors Limited was liable to pay central sales tax to the State of Jharkhand. However, treating the sale as stock transfer, the appellant/its representative had paid the tax on the aforesaid transaction to the State of Andhra Pradesh which is not leviable by the State of Andhra Pradesh. Therefore, the amount of central sales tax recovered by the State of Andhra Pradesh is required to be transferred to the State of Jharkhand and the same is required to be adjusted towards the amount of tax to be paid to the State of Jharkhand. In the present case the transaction is for the period prior to insertion of Section 22(1B) to the Act 1956 and the impugned order has been passed by the Appellate A....... + More
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2022 (9) TMI 896
Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - Validity of assessment order - belated notice of demand - AO called upon the assessee to produce relevant documents and also to show cause as to why it should not be assessed under the relevant provisions of Section 23 of the MVAT Act - HELD THAT:- It is required to be noted that against the assessment order passed by the Assessing Officer under the provisions of the MVAT Act and CST Act, the assessee straightway preferred writ petition under Article 226 of the Constitution of India. It is not in dispute that the statutes provide for the right of appeal against the assessment order passed by the Assessing Officer and against the order passed by the first appellate authority, an appeal/revision before the Tribunal. In that view of the matter, the H....... + More
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2022 (9) TMI 895
Binding Judgement of Lager Bench / Majority decision - strength of the Bench - Levy of sales tax - Classification of goods - Pan Masala, which contains tobacco and gutka - covered by an Entry in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act 1957, or not - taxability by the State under the Delhi Sales Tax Act 1975 and/or the Uttar Pradesh Trade Tax Act 1948 and/or the Tamil Nadu General Sales Tax Act, 1959? As per INDIRA BANERJEE J. HELD THAT:- It is well settled that once goods are chargeable under the ADE Act, the State cannot levy sales tax on the same goods under a State enactment. In KOTHARI PRODUCTS LTD. VERSUS GOVERNMENT OF ANDHRA PRADESH [2000 (1) TMI 823 - SUPREME COURT], the question was, ‘tobacco’ being specified in the First Schedule to the ADE Act, and exempted from Sales T....... + More
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2022 (9) TMI 849
Initiation of Recovery proceedings - transfer of goods, plant, and machinery (immoveable property) - bonafide purchaser - Section 34 of the U.P. Trade Tax Act - HELD THAT:- Section 34 of the Act shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings under the Act with the intention of defrauding any such tax or other dues. As per proviso to Section 34, nothing in Section 34 shall impair the rights of a transferee in good faith and for consideration. Thus, the power of Section 34 can be exercised only in a case where the transfer of immoveable property belonging to the original assessee is made during the pendency of any proceedings under the Act and such transfer is found to be with the intention to defraud any such tax and other dues. In....... + More
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2022 (9) TMI 317
Recovery of dues - priority of settlement of dues - Government can claim first charge over the property of the Corporate Debtor or not - whether Section 48 of the Gujarat Value Added Tax, 2003 can prevail over Section 53 of the IBC or not - HELD THAT:- Section 31 of the IBC which provides for approval of a Resolution Plan by the Adjudicating Authority makes it clear that the Adjudicating Authority can approve the Resolution Plan only upon satisfaction that the Resolution Plan, as approved by the Committee of Creditors (CoC), meets the requirements of Section 30(2) of the IBC. When the Resolution Plan does not meet the requirements of Section 30(2), the same cannot be approved. There can be no question of acceptance of a Resolution Plan that is not in conformity with the statutory provisions of Section 31(2) of the IBC. Section 30(2) (b) o....... + More
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2022 (7) TMI 1174
Separate powers of the Central and the State - repugnancy owing to the application of the State laws to the vehicle permit issued under the law made by Parliament - Constitutional validity of sub-sections (7) and (8) of Section 4, Section 15 of the 1976 Act and Section 8A of the Kerala Motor Transport Workers’ Welfare Fund Act, 1985 - thrust of the challenge is on the ground that the State Legislature by way of stated amendments to the welfare legislation has effectively bootstrapped the obligation to make contribution to the workers’ welfare fund with the obligation to pay tax for operating motor vehicles - encroaching and overriding the relevant provisions of the Central legislation i.e., the Motor Vehicles Act, 1988, to paralyse the Stage and Goods Carriage Operation or to undermine the effectiveness of the transport permit....... + More
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2022 (7) TMI 519
Classification of goods - KADIPROL - can be categorized as Poultry Feed falling under Entry 25 of Schedule I of the Gujarat Sales Tax Act or as a Drug and Medicine under Entry 26(1) of Schedule II Part A of the GST Act? - product in question was sold in a sachet/packet of 100 gm - HELD THAT:- It was not meant to be given as a food to the poultry. It was required to be mixed with the feed given to the poultry/birds. It cannot be directly fed and/or given to the birds. Therefore, there is some merit in the contention of the Revenue that the impugned judgment and order does not deal with the reasoning given by the Tribunal. It merely quotes and relies upon the two decisions in the case of Glaxo Laboratories (India) Ltd. [1978 (12) TMI 164 - GUJARAT HIGH COURT] and M/s. Pfizer (India) Ltd. [1991 (3) TMI 343 - GUJARAT HIGH COURT] without a det....... + More
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2022 (7) TMI 454
Extension of time limit for completion of assessment - Power of the Commissioner to allow further time of six months to the Assessing Authority to complete the audit assessment must be exercised before the Assessing Authorities time to conclude the proceedings expire - Assessing Authority could pass the assessment order after the period of six months in expectation of the Commissioner extending the time or not - grant of post-facto extension, ratifying the assessment order passed beyond the period of six months - HELD THAT:- Even where a statute uses varied expression such as ‘deferment’ or ‘extension’, the purpose is only to grant further time to the Assessing Authority to complete the assessment. Therefore, there is no purpose in drawing a distinction in the power of extension by referring to the specific express....... + More
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2022 (6) TMI 203
Adverse remarks against the officer of VAT department acting as AO - Order of the High Court - Validity of provisional assessment order - ex-parte order - proper service of notice or not - HELD THAT:- In the impugned order dated 29.02.2016 relating to the merits of the case are concerned, no comments are required in that relation, for the same having not been challenged by the State. However, even when all the findings of the High Court in the principal part of order dated 29.02.2016 are accepted, they would only lead to the result that the impugned actions in drawing up ex parte assessment orders and then seeking to enforce recovery as also the impugned action in rejecting the application for registration of change of place of business did not meet with the approval of the High Court. Such disapproval of the High Court had been essential....... + More
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2022 (4) TMI 558
Withdrawal of benefit of tax exemption - works contract - benefit granted in the process of revival of the industry - whether the benefit granted under Sick Industrial Companies Act, 1985, can be withdrawn by the subsequent Government Order? - principle of promissory estoppel. As per Hrishikesh Roy, J. HELD THAT:- Even though the 2004 Government Order, and the BIFR Sanctioned Scheme of 2005 were enacted in furtherance of 1994 Government Order, both these documents do not specify the time line for tax exemptions prescribed in the 1994 government order. Recently this Court in the case of STATE OF GUJARAT VERSUS ARCELOR MITTAL NIPPON STEEL INDIA LIMITED [2022 (1) TMI 1013 - SUPREME COURT] has held that exemption provisions and notifications are to be strictly interpreted in accordance with legislative intent without any addition or subtracti....... + More
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2022 (3) TMI 1055
Restoration of penalty - at the time of interception, the e-sugam was not tendered and was furnished subsequently - Section 64(1) of Karnataka Value Added Tax Act, 2003 - HELD THAT:- The SLP is dismissed.
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2022 (3) TMI 270
Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - loss arising during the process of re-distillation in the State of Orissa - HELD THAT:- It is not in dispute that the license, which was granted to the respondent-Company, is for the purpose of manufacturing, bottling, blending and reduction of IMFL. It is also not in dispute that as required under the license, the respondent-Company has installed one ENA column to rectify the rectified spirit to be used in the manufacturing of IMFL. It is also not in dispute that the sample of wastage generated in the manufacturing process was sent for examination to the State Drugs Testing and Research Laboratory, Orissa - It is thus clear that the wastage generated has been found to be unfit and unsafe for potable purpose. Th....... + More
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2022 (3) TMI 226
Maintainability of petition - Input tax credit - juristic person - HELD THAT:- The writ petition preferred by Tata Steel Ltd., which is a juristic person, could not have been dismissed as not maintainable when it had challenged the denial of input tax credit to the unit at Naomundi, in respect of the purchases made and utilised in the said unit. Interpretation of statue - Clause (ix) to sub-section (8) of Section 18 of the Jharkhand Value Added Tax Act, 2005 - HELD THAT:- The period involved in the present appeal are the financial years 2006-07 and 2007-08. These aspects have to be considered. Learned senior counsel for the appellant has stated that the appellant may consider challenging these amendments and notification, if required and necessary. The impugned order interpreting Clause (ix) to sub-section (8) of Section 18 of the Jharkha....... + More
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2022 (2) TMI 1111
Interpretation of statute - Entry 44 of Part B of the Fourth Schedule to the Tamil Nadu Value Added Tax Act, 2006 - Cotton Hank Yarn - Division Bench was of the view that no external aid for interpretation was called for when the language of the Entry in question was clear in itself - HELD THAT:- When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification, its import cannot be restricted by describing it as being available only for the hank form of one raw material like cotton nor could it be restricted with reference to its user industry. That being the position, reference to the decision in K.P. Varghese (supraKP VARGHESE VERSUS INCOME-TAX OFFICER, ERNAKULAM, AND ANOTHER [1981 (9) TMI 1 - SUPREME COURT] remains entirely inapposite to the facts of....... + More
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2022 (2) TMI 1006
Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - liability on the financier-in-possession of the transport vehicle or not - financier had extended a loan for the purchase of the transport vehicle and on default in payment of the loan is in possession of the vehicle in question - whether, a financier of a motor vehicle/transport vehicle in respect of which a hire-purchase, lease or hypothecation agreement has been entered, is liable to tax from the date of taking possession of the said vehicle under the said agreements? - HELD THAT:- In respect of a transport vehicle, the tax is to be paid in advance as monthly tax or yearly tax, as the case may be, and only thereafter such vehicle shall be put to use - therefore, before any transport vehicle is put to use or used, the owner is liable to pay the tax in advance and on....... + More
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