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VAT and Sales Tax - Supreme Court - Case Laws

Showing 41 to 60 of 1667 Records

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    Maintainability of petition - Held that - The petition has become infructuous and thus same may be dismissed as withdrawn - petition dismissed as withdrawn.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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....... + 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

  • 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 1347

    Taxability - sale of flavoured milk - Held that - There is no legal and valid ground for interference - The Special Leave Petition is dismissed.

  • 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 direct....... + 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 gr....... + 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 L....... + 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.

  • 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

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