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VAT and Sales Tax - Supreme Court - Case Laws

Showing 21 to 40 of 1606 Records

  • 2017 (8) TMI 973 - SUPREME COURT

    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

    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

    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raw materials purchased from outside the State for five years from the date of production, the appellant could not have withdrawn or modified the benefit before that time period - Held that - The grant of refund on CST paid, to boost entrepren.......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

    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

    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

    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

    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

    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

    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


  • 2017 (1) TMI 958 - SUPREME COURT

    Post sale discount - discount accorded by the credit notes from the total turnover - discount earlier allowed by assessing authority - subsequently, recognizing only discounts mentioned in the tax invoices as eligible for deduction from the total turnover in terms of Rule 3(2)(c) of the Rules, the Assessing Authority passed the rectification orders dated 21.05.2012 under Section 41(1) of the Act, disallowing the deduction of post sale discounts e....... + More


  • 2017 (1) TMI 330 - SUPREME COURT

    Condonation of delay - Interpretation of statute - Whether provisions of Section 5 of the Limitation Act, 1963 are applicable in respect of revision petition filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003? - - Held that - In the task of interpreting and applying a statue, Judges have to be conscious that in the end the statue is the master not the servant of the judgment and no judge has a choice between implement....... + More


  • 2016 (12) TMI 260 - SUPREME COURT

    Decision in the case of Mahyco Monsanto Biotech (India) Pvt. Ltd., (formerly known as Mahyco Monsanto Biotech (India) Ltd) , Subway Systems India Pvt Ltd Versus Union of India & Others 2016 (8) TMI 717 - BOMBAY HIGH COURT contested - Held that - Notice may now be issued to the Union of India - In the meanwhile, there will be a stay against the recovery of sales tax. ....... + More


  • 2016 (11) TMI 545 - SUPREME COURT OF INDIA

    Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - interpretation - concept of compensatory tax - Levy of a nondiscriminatory tax may constitute infraction of Article 301 of the Constitution of India if it impedes the freedom of trade, commerce and intercourse. All taxes which contain restrictions to trade, commerce and intercourse, discriminatory or nondiscri....... + More


  • 2016 (11) TMI 416 - SUPREME COURT

    Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 (for brevity, the Act ) would be liable to levy of purchase tax under Section 5(6a) of the Act for accepting the Exim Scrips (Export Import Licence) on payment of premium of 20 per cent of the face value of the scrips in compliance with the direction contained in the letter of Reserve Bank of India (RBI) dated 18th M....... + More


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