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VAT and Sales Tax - Supreme Court - Case Laws

Showing 41 to 60 of 1614 Records

  • 2017 (1) TMI 958

    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

    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

    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

    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

    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


  • 2016 (11) TMI 31

    Quantum of surcharge - payment of Entry Tax u/s 3(3) of the Orissa Entry Tax Act, 1999 - surcharge calculated on the balance amount after deduction of the entry tax paid on the motor vehicles - whether the Surcharge under Section 5A of the OST Act is to be computed on the gross amount of sales tax or on the net amount of sales tax after setting of or deducting the amount of entry tax? - Section 5A of the OST Act - Rule 18 of the Odisha Entry Tax ....... + More


  • 2016 (10) TMI 1002

    Recognition certificate holder u/s 8-A of the U.P. Trade Tax Act, 1948 - Section 4-B of the Act - purchases of raw material at the concessional rate of tax against Form III-B - purchases of natural gas against Form III-B at the concessional rate of tax, and manufacture of the notified goods, fertilizers, transferred outside the State of Uttar Pradesh - Whether under the facts and circumstances of the case, the Commercial Tax Tribunal were legally....... + More


  • 2016 (10) TMI 938

    Levy of tax u/s 5(2) of the KGST Act on sales turnover - sale of home appliances under the brand name Sansui - first sale or second sale? - Whether the appellant-Company is the holder of the brand name in respect of the Sansui products sold by it or not? - Held that - the sale by the brand name holder or the trade mark holder shall be the first sale for the purposes of the KGST Act, if following conditions are satisfied (i) Sale of manufactured g....... + More


  • 2016 (10) TMI 719

    Demand of duty - Exemption on polished granite stone on the basis that polished granite stones were produced from out of the tax suffered from rough granite blocks - Revisions under Section 12-A(1) - If a polished granite stone is used in a building for any purpose, it will come under Entry 17(i) of Part S of the second schedule, but if it is a tile, which comes into existence by different process, a new and distinct commodity emerges and it has ....... + More


  • 2016 (10) TMI 258

    Denial of exemption from payment of sales tax - Industrial Policy, 1982 - blending and packing of Tea - Eligibilty Certificate - Held that - tea is not to be included in raw material and therefore, no exemption could have been claimed by the Appellant Company in respect of tea as a raw material for purchase as well as sale of tea. - Certificate of Authorisation - Held that - no certificate of authorisation, as provided under the Act, had ever bee....... + More


  • 2016 (9) TMI 721

    Interestate sale of cement - benefit of partial exemption - whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 and also the lower rate of tax @ 6% under notification dated 21.01.2000. - while calculating the benefits under notification dated 06.05.1986 the appellant had not included the figure of sale of levy cement made in the base year, that is, 1984-85. - Held that - A dealer making i....... + More


  • 2016 (9) TMI 519

    Works contract - sub-contract - Is the assessee liable to turnover tax under Section 6-B of the Karnataka Sales Tax Act, 1957 on the payment made to the sub-contractor in spite of the fact that the sub-contractor had declared the turnover and paid taxes? - Held that - It is not in dispute that the facts and the issue involved were identical, i.e. the assessee had assigned parts of the construction work to sub-contractors who were registered deale....... + More


  • 2016 (9) TMI 410

    Classification - bitumen emulsion - rate of tax - 12.5% - residuary entry - 4% - Serial no. 22 Part A of Schedule II to the VAT Act - 20% - Notification No. 100 dated 15.1.2000 issued under the erstwhile U.P. Trade Tax Act, 1948 - Section 11 of the U.P. Trade Tax Act, 1948 - Sections 81 and 58 of the VAT Act, 2008 - whether the Bitumen and Bitumen Emulsion are one and the same commodity for the purposes of interpretation of Entry No. 22 Schedule ....... + More


  • 2016 (9) TMI 409

    Exemption from payment of entry tax - packing material of tea - packet tea - tea in tea bags - quick brewing black tea - notification dated 31.3.1993 issued under Section 11A of the Karnataka Tax on Entry of Goods Act, 1979 - Explanation II to a Notification dated 23.9.1998 issued under Section 3 of the said Act - goods - section 2 (4A) - schedule - section 2(7) - tax - section 2(8) - value of the goods - section 8a - goods - Section 2(A)(4a) of ....... + More


  • 2016 (9) TMI 408

    Restriction on input tax credit - reversal of credit when sale price is lower than purchase price - Scope of sub-section (20) of Section 19 of the Tamil Nadu Value Added Tax Act, 2006 - retrospective or prospective effect - Held that - It is a trite law that whenever concession is given by statute or notification etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is not the right of the dealer....... + More


  • 2016 (9) TMI 312

    Valuation - rubber cess - rubber plantations - inclusion of notional rubber cess in the sales turnover - Held that - the issue is similar as decided in the case M/s. Jullunder Rubber Goods Manufacturers Association vs. Union of India & Anr. 1969 (8) TMI 33 - SUPREME COURT OF INDIA where it was held that the liability to pay the rubber cess is only that of a manufacturer and the event of liability is the manufacture of goods and not earlier - ....... + More


  • 2016 (9) TMI 311

    Applicability of Section 5(2) of the Kerala General Sales Tax Act, 1963 - first sale - manufacture of cement - raw material supplied by assessee - payment received after adjustment made for clinker by assessee - goods marketted by assessee in its own brand name - is the sale by the brand name holder or the trade mark holder be treated as the first sale? - Cryptom Confectioneries Pvt. Ltd. Vs. State of Kerala 2014 (4) TMI 594 - SUPREME COURT - is ....... + More


  • 2016 (9) TMI 23

    Imposition of penalty inspection of a vehicle at the checkpost - driver produced incomplete ST-18A Form on the seller / consignor s side blank form sent by the seller no intention to evade tax seizure - Section 78(2) of the Rajasthan Sales Tax Act, 1994 read with Rule 53 of the Rajasthan Sales Tax Rules Held that - the issue involved is no more res integra and is covered in favour of the Revenue by the judgment of this Court in M/s. Guljag Indust....... + More


  • 2016 (8) TMI 923

    Validity of the judgement dated 16.01.2007 - Trade Tax, Saharanpur under Rule 41(6) of the U.P. Trade Tax Rules imposition of purchase tax along with interest - benefit of exemption Notification dated 29.08.2003 issued under Section 4B(1)(a-1) of the Uttar Pradesh Trade Tax Act, 1948 - Section 3D(1) of the Act purchase of wheat supply to flour mills for grinding process Held that - in order to avail the benefit of the Notification and evade payme....... + More


  • 2016 (8) TMI 636

    Works contract - inter-state sale - the point at which iron & steel products are taxable - the point of incorporation into the building or structure or otherwise - Iron and Steel products are used in the execution of works contracts for reinforcement of cement, the iron and steel products becoming part of pillars, beams, roofs, etc. which are all parts of the ultimate immovable structure that is the building or other structure to be construct....... + More


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