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VAT and Sales Tax - Supreme Court - Case Laws

Showing 61 to 80 of 1614 Records

  • 2016 (7) TMI 1391

    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

    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

    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

    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

    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


  • 2016 (5) TMI 1296

    Levy of tax - building tax - tourism be declared an industry - Kerala Building Tax Act, 1975 - Held that - The ministerial act of non issue of the notification cannot possibly stand in the way of the appellants getting relief under the said doctrine for it would be unconscionable on the part of Government to get away without fulfilling its promise. It is also an admitted fact that no other consideration of overwhelming public interest exists in o....... + More


  • 2016 (5) TMI 735

    Demand of interest - Period of limitation - Assessment of sales tax for the year 2001-2002 - Assessment not made till the last date i.e. 30th April,2005 - Held that - amendment was made by the State Legislature vide Punjab General Sales Tax (Amendment and Validation) Act, 2005 whereby Section 11-CC was added after Section 11-C. This amendment was retrospective in nature and covered the period in question. As per the aforesaid amendment, the perio....... + More


  • 2016 (5) TMI 667

    VAT on petroleum products - Interpretation to Section 2(1)(zd) of DVAT - Roll back in Petrol and High Speed Diesel prices - High Court held that upon the partial roll back w.e.f. 30.11.2006 and upon the complete roll back w.e.f. 16.02.2007 benefit of the proviso ceased to be partly or fully applicable - Held that - the proviso ought to be given normal and natural meaning keeping in mind the context, object and reasons for its enactment and incorp....... + More


  • 2016 (5) TMI 666

    Reopening of the CST assessment - Sale of SF DOC in the course of inter-state trade - C Forms obtained from the dealers in inter-state sales - whether the inter-state sale of SF DOC is liable to tax at 2% as per assessee or 4% as per succeeding assessing officer - Escapemant of tax - Held that - by agreeing with the conclusion of the Hon ble High Court in the case of M/s. Binani Industries Limited v. Assistant Commissioner of Commercial Taxes, VI....... + More


  • 2016 (5) TMI 5

    Waiver of pre-deposit under APGST Act - Revision petition - High Court dismissed the petition on the ground that though the appeal before ADC did not seek stay of collection of the tax either in the appeal or by filing a separate application as required under Section 19(2A) of APGST Act, 1957, the question of passing an order by the ADC for stay of collection of tax does not arise and when no such order was passed under Section 19(2A) ibid, no re....... + More


  • 2016 (4) TMI 535

    Entitlement for benefit of exemption - Notification No. FD.11.CET.93(3) dated 31.03.1993 - Entry tax - Whether the appellant falls within the ambit of new industrial unit , essential requirement of exemption notification - Held that - a Unit has to be certified to be eligible for exemption under the notification dated 21.06.1991. That is an essential requirement for a Unit to fall within the definition of A New Industrial Unit under the notificat....... + More


  • 2016 (4) TMI 534

    Validity of High Court order - reversed the order of the VAT Tribunal and of other lower authorities on the basis of its conclusion that the inter-State movement of goods was in pursuance of and incidental to the contract for the supply of goods used in the execution of the works contract between the respondent-assessee and the DMRC. The High Court further came to hold that claimed sales should be deemed to have taken place in course of imports o....... + More


  • 2016 (4) TMI 483

    Levy of Sale tax - Contract entered for installation, erection and commissioning of Wind Energy Converter - Held that - a fundamental mistake which is committed by the authorities below is that foundation work or installation work, which is even considered as part of works contract by the Assessing Officer himself, cannot be treated as goods . Even if we proceed on the basis that such work does not fall within the expression Wind Mill , still it ....... + More


  • 2016 (4) TMI 272

    Levy of entry tax - Appellant had withdrawn the writ petition in the first round without seeking liberty to institute fresh proceedings - Held that - since the matter relating to the levy of entry tax is a matter that requires consideration, it would have been more appropriate for the High Court to have entertained the application for recall of the order withdrawing the writ petition. Therefore, the order passed by High Court is set aside and rem....... + More


  • 2016 (4) TMI 271

    Cancellation of eligibility certificate - Misutilisation - Section 4A(3) of U.P. Trade Tax Act - Held that - it is clear from Section 4A(3) ibid that power can be exercised by the Commissioner to cancel the eligibility certificate only when misuse of the certificate is found in any manner whatsoever. It is found that in the show cause notice there was no allegation of misuse of eligibility certificate which was granted to the respondent. On the c....... + More


  • 2016 (4) TMI 7

    Benefit of exemption Notification - Scope of the proviso to the main condition - issued under Section 8(5) of the CST Act read with Rule 28A(4)(c) of the Rules - Sale of Radio Pagers manufactured by M/s Bharati Telecom Limited that was holding a valid exemption certificate under Rule 28A of the Rules - Appellant claimed central sales tax exemption of such goods in terms of notification dated 04.09.1995 by urging that such exemption was in respect....... + More


  • 2016 (3) TMI 1203

    Valuation - calculation of sales tax - entry tax - includibility - whether the entry tax amounts collected separately from the customers in the sale bills and paid to the Government will form part of turnover so as to be subjected to levy of sales tax under the KST Act? - Held that - when a registered dealer is authorised to collect any amount by way of tax, that tax shall not form part of turnover - when it is found that the appellant is a regis....... + More


  • 2016 (3) TMI 332

    Rate of sales tax / VAT on roofing tiles as well as decorative roofing tiles. - classification - AO was of the opinion that the item in question would not be treated as roofing tiles , but comes within the description of other tiles - Held that - Once determination is held in favour of the assessee, no further inquiry which is not germane to the issue would be permissible. We are , thus, of the opinion that the goods manufactured by the appellant....... + More


  • 2016 (3) TMI 331

    Validity of sales tax assessment - Assessing Officer sent notices after the expiry of three years - powers under sub-section (10) of Section 11 of Punjab General Sales Tax Act, 1948 - Held that - there would be no question of extending the time for assessment when the assessment has already become time barred. A valuable right has also accrued in favour of the assessee when the period of limitation expires. If the Commissioner is permitted to gra....... + More


  • 2016 (3) TMI 330

    Classification of goods - sale of electronic goods (survey instruments) - rate of sales tax 3% or 16% - Held that - Part-B of the Schedule covers various kinds of goods such as agricultural products, vegetable oils, kerosene, aluminium domestic utensils, raw wool, hosiery goods, gold and silver articles, cycles, tractors, different electronic items, television sets, gramophones, all chargeable at the rate of 3%. In this background, Entry 50 of Pa....... + More


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