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VAT and Sales Tax - Supreme Court - Case Laws

Showing 81 to 100 of 1666 Records

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  • 2017 (5) TMI 592

    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 Sec....... + More

  • 2017 (5) TMI 496

    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

    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

    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.

  • 2017 (3) TMI 699

    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....... + More

  • 2017 (3) TMI 698

    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.

  • 2017 (3) TMI 485

    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. ....... + More

  • 2017 (1) TMI 1169

    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 - n....... + More

  • 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 - ....... + 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

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