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VAT and Sales Tax - Supreme Court - Case Laws

Showing 41 to 60 of 1606 Records

  • 2016 (11) TMI 31 - SUPREME COURT

    Commissioner of Commercial Taxes & Others Versus M/s Bajaj Auto Ltd. & Another

    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 - SUPREME COURT

    Commissioner of Commercial Tax, U.P. Versus M/s Oswal Greentech Limited

    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 - SUPREME COURT

    Kail Ltd. (Formerly Kitchen Appliances India Ltd.) Versus State of Kerala Represented thrgh. Jt. Commr. (Law)

    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 - SUPREME COURT

    The Additional Commissioner of Commercial Taxes, Bangalore Versus Ayili Stone Industries Etc. Etc.

    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 - SUPREME COURT

    M/s Dugar Tea Industries Pvt. Ltd Versus State of Assam & Others

    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 - SUPREME COURT

    J.K. Lakshmi Cement Ltd. Versus Commercial Tax Officer, Pali

    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 inte....... + More


  • 2016 (9) TMI 519 - SUPREME COURT

    Larsen & Toubro Limited Versus Additional Deputy Commissioner of Commercial Taxes & Another

    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 - SUPREME COURT

    Commissioner of Commercial Tax, U.P. Versus M/s. A.R. Thermosets (Pvt.) Ltd.

    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 II ....... + More


  • 2016 (9) TMI 409 - SUPREME COURT

    Hindustan Lever Ltd. Versus State of Karnataka

    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 - SUPREME COURT

    Jayam & Co. Versus Assistant Commissioner & Anr.

    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 - SUPREME COURT

    Harrisons Malayalam Ltd. Versus State of Kerala

    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 - SUPREME COURT

    ACC Ltd. Versus State of Kerala

    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 - SUPREME COURT

    Commercial Taxes Officer, C.P. Shahjahanpur, Alwar Versus M/s Agrawal Plywood

    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 - SUPREME COURT

    M/s ITC Limited Versus State of U.P. & Others

    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 - SUPREME COURT

    Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes Karnataka & Another

    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


  • 2016 (7) TMI 1391 - SUPREME COURT OF INDIA

    COMMISSIONER OF TRADE AND TAXES, NEW DELHI Versus M/s ANAND DECORS ETC. ETC.

    Resale of the used motor vehicle - Claim of Exemption on sale of motor cars or other capital assets u/s 6(3) of the Delhi Value Added Tax Act, 2004 (DVAT) - motor cars to be treated as plant or not - the decision in the case of Anand Decors, Print-N-Wrap, Diwan Saheb Fashins Pvt. Ltd. Al-Pack Industries, Afflatus International, , Meenabazar, Agarwal Agencies Pvt. Ltd., B And M Corporation, East West Linkers Versus Commissioner of Trade And Taxes,....... + More


  • 2016 (7) TMI 1057 - SUPREME COURT

    State of Madhya Pradesh Versus Marico Industries Ltd.

    Entry tax - products, namely, Mediker and Starch (Revive) - common parlance test - Madhya Pradesh Entry Tax Act, 1976 - Held that - Mediker which is used for anti-lice treatment is a drug because of its medicinal affect. This position has been accepted by this Court. Once it is a drug, it cannot be a shampoo. As a natural corollary, it will not invite the liability of levy of entry tax. - Decided against the revenue........ + More


  • 2016 (7) TMI 76 - SUPREME COURT

    Deputy Commissioner of Commercial Taxes (Vigilance) Versus M/s Hindustan Lever Limited

    Benefit of sales tax exemption in respect of tea packets - sale price were same from the exempted and non-exempted units - It was noticed by the said authority that sale of tea packets by the respondent-company from the Dharwad unit which had the benefit of exemption and the units manufacturing tea outside Dharwad unit which did not have the benefit of exemption were similarly priced. Two invoices one from Dharwad unit and one from non-Dharwad un....... + More


  • 2016 (6) TMI 1063 - SUPREME COURT OF INDIA

    AIRCEL LTD AND ANR. Versus THE COMMERCIAL TAX OFFICER AND ANR

    Maintainability of writ petition before the high court - HC dismissed the petition for want of alternate appellate remedy - three question of laws involved - transfer of business - eligibility of exemption - Section 2(41) of the Tamil Nadu Value Added Tax Act, 2006? - Held that - In our considered opinion the questions that have been raised by the appellant being absolutely pure questions of law, the High Court should have decided these matters. ....... + More


  • 2016 (6) TMI 476 - SUPREME COURT

    State of West Bengal And Others Versus Calcutta Club Limited

    Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Held that - the controversy that has arisen in this case has to be authoritatively decided by a larger Bench in view of the law laid down in Cosmopolitan Club (2008 (9) TMI 540 - SUPRE....... + More


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