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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1 to 20 of 1613 Records

  • 2018 (5) TMI 965

    Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications - the decision in the case of Commissioner of Sales Tax, UT Administration of Daman And Diu Versus M/s Shreeji Plasticizer 2016 (1) TMI 143 - BOMBAY HIGH COURT , contested - Held that - there are no sufficient cause that the delay that has occurred in filing the present Special Leave Petitions should be condoned - That ....... + More


  • 2018 (3) TMI 162

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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 inten....... + More


  • 2017 (9) TMI 858

    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


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