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VAT and Sales Tax - Supreme Court - Case Laws

Showing 21 to 40 of 1654 Records

  • 2018 (8) TMI 150

    Rejection of Stay application pre-deposit of 25% already made - Held that - There is no merit in the present Special Leave Petition. The Special Leave Petition is accordingly dismissed........ + More


  • 2018 (8) TMI 148

    Stay of collection of disputed tax - petitioner has already paid 12.5% of the disputed tax while filing the first appeal - Held that - There is no merit in the appeal - SLP dismissed........ + More


  • 2018 (8) TMI 145

    Taxability of flavoured milk - classification of the product - Held that - There is no merit in the appeal - SLP dismissed........ + More


  • 2018 (8) TMI 144

    Recovery of dues - registration of security Interest - priority of debts - Held that - There is no merit in the appeal - The Special Leave Petition is dismissed........ + More


  • 2018 (8) TMI 140

    Classification of goods sold - rate of tax - Electrically Operated Anti-mosquito devices & repellents, Electrically Operated Anti-Mosquito Mat, Anti-Mosquito Coil, Rat Kill, Harpic , Lizol , Dettol Antiseptic - Held that - There are no legal and valid ground for interference - The Special Leave Petition is dismissed........ + More


  • 2018 (8) TMI 73

    Time Limitation - Section 8(5) of the Entry Tax Act - Recovery of Entry Tax and penalty - Held that - There is no reason to interfere with the impugned order. The Special Leave Petition is accordingly dismissed........ + More


  • 2018 (8) TMI 72

    Refund of tax paid on excess amount - price variation clause - Held that - The review petitions and the connected papers have been properly perused - there are no merit in the review petitions and the same are accordingly dismissed........ + More


  • 2018 (7) TMI 1699

    Levy of Entertainment tax - gate receipts of the musical program - Section 3 of the Gujarat Entertainments Tax Act, 1977 - Held that - Section 3 of the Act is the charging section whereas Section 3A of the Act makes certain forms of entertainments non-taxable. If a form of entertainment is not taxable under Section 3A of the Act we do not see how the requirement of exemption and necessity to conform to the requirement of exemption can apply to a ....... + More


  • 2018 (7) TMI 1698

    Condonation of delay in filing appeal - power to condone delay - applicability of Section 5 of the Limitation Act, 1963 - Held that - Section 27 of the Act, 2002 provides a limitation of 120 days, with effect from the date of the Order appeal against, for filing an appeal to the High Court. No power of condonation of any delay that may have occurred is provided for under the Act - Section 80 of the Act, 2002, however, provides that in computing t....... + More


  • 2018 (7) TMI 1184

    Maintainability of petition - petitioner states that the matter has become infructuous and seeks permission to withdraw the petition - Held that - Permission is granted - Special Leave Petition is dismissed as withdrawn........ + More


  • 2018 (7) TMI 1183

    Maintainability of petition - Held that - The petition has become infructuous and thus same may be dismissed as withdrawn - petition dismissed as withdrawn........ + More


  • 2018 (7) TMI 1108

    Four weeks time as a last opportunity is granted to learned counsel for the petitioner(s) to cure the defects as pointed out by the Registry failing which the petition shall stand dismissed for non-prosecution........ + More


  • 2018 (7) TMI 1107

    Four weeks time as a last opportunity is granted to learned counsel for the petitioner(s) to cure the defects as pointed out by the Registry failing which the petition shall stand dismissed for non-prosecution........ + More


  • 2018 (7) TMI 593

    Release of seized goods - demand of high amount of cash security for release of goods - Held that - The special leave petition is dismissed........ + More


  • 2018 (7) TMI 515

    Extension of time to comply with the impugned order - Held that - The Special Leave Petition is dismissed both on the ground of delay as well as on merits........ + More


  • 2018 (6) TMI 1406

    Classification of goods - aloe vera juice - whether aloe vera juice is covered by the expression processed or preserved vegetable ? - the decision in the case of THE COMMISSIONER, COMMERCIAL TAX, U.P. LUCKNOW VERSUS S/S FOREVER LIVING IMPORTS (I) PVT. LTD. 2017 (9) TMI 1303 - ALLAHABAD HIGH COURT contested - Held that - The decision in the above case upheld - SLP dismissed........ + More


  • 2018 (5) TMI 1334

    Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? - Held that - A Constitution Bench of this Court in Kone Elevator India Private Limited vs. State of Tamil Nadu 2014 (5) TMI 265 - SUPREME COURT , while con....... + More


  • 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


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