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VAT and Sales Tax - Supreme Court - Case Laws

Showing 81 to 100 of 1606 Records

  • 2015 (11) TMI 1321 - SUPREME COURT

    Commercial Taxes Officer Versus A. Infrastructure Ltd.

    Disallowance of the claim of Input Tax Credit (ITC) - pre-requisite for denying ITC under Section 18 - Exemption of tax - Rajasthan Value Added Tax Act, 2003 - charging of interest under Sections 18, 22 and 55(4) - Held that - There is difference between exempted goods, i.e., goods on which no Value Added Tax is payable and are, therefore, not taxable and other cases where a particular transaction when it satisfies specific condition is not taxab....... + More

  • 2015 (11) TMI 871 - SUPREME COURT

    M/s. Navayuga Engineering Company Ltd. Versus Assistant Commissioner (Commercial Taxes) , LTU And Ors. etc.

    Review petition - Held that - State of Andhra Pradesh is now bifurcated into the State of Telengana and State of Andhra Pradesh from 02.06.2014. Assessment orders were passed by the assessing authority of the State of Andhra Pradesh. Now the demand is created by authorities by the State of Telengana. If the petitioner, for any reason, fails in Writ Petition No.31525 of 2013 that is pending before the High Court, they would not be in a position to....... + More

  • 2015 (10) TMI 2457 - SUPREME COURT

    Hindustan Urban Infrastructure Ltd. Versus Assistant Commissioner, Ernakulam and others

    Demand of outstanding tax from purchaser of auctioned property - Held that - official liquidator in order to effect the sale of the assets of the company in liquidation had issued a tender notice. Pursuant to the notice so issued, the appellant had offered his highest bid which was inclusive of all the taxes payable under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 and also the dues payable under other statutory lev....... + More

  • 2015 (10) TMI 208 - SUPREME COURT

    The Commissioner Taxes, Rajasthan, Jaipur And Anr. Versus Vikas Wsp Ltd.

    Denial of exemption claim - Tribunal partly allowed the appeal by granting benefit of tax exemption with regard to manufacturing unit with production capacity of 28 MT but denied the claim of tax exemption with regard to the manufacturing unit with production capacity of 14 MT gwar gum powder per day - Held that - After going through the judgment and order passed by the High Court 2003 (10) TMI 645 - RAJASTHAN HIGH COURT we are of the opinion tha....... + More

  • 2015 (10) TMI 49 - SUPREME COURT

    Tax Bar Association, Hisar Versus The State of Haryana and others

    Refusal to accept manual returns - E-filing of returns under the Haryana Value Added Tax Act, 2003 - Held that - respondents, on having instructions, states that the respondents are undoubtedly encouraging e-filing of the tax returns, but that the respondents are not at least for this quarter refusing to accept the manual returns. They intend issuing a notification. - Appeal disposed of........ + More

  • 2015 (9) TMI 1086 - SUPREME COURT

    State of Uttar Pradesh and others Versus M/s Hindustan Lever Limited

    Exemption under the Expansion Scheme - Section 4A of UPTT - Whether stock transfers and consignment sales have to be included in calculating the base production - Apex court dismissed the appeal against the decision of HC 2010 (10) TMI 945 - ALLAHABAD HIGH COURT (LB) , wherein HC has decided that, under the notification no. 640 dated 21.2.1997 the unit undergone expansion is entitled for the exemption on the turnover of the quantity in excess of ....... + More

  • 2015 (9) TMI 780 - SUPREME COURT

    Commercial Motors Ltd. Versus Commissioner of Trade Tax U.P., Lucknow & Others

    Validity of reassessment - limitation period of 6 years as reduced from 8 years - whether the amendment and introduction of the words six years from the end of such year or March 31, 2002 whichever is later either expressly or by necessary implication can be regarded as retrospective - Section 21(2) of the UPTT - Held that - For the purpose of limitation under Section 21(1) and the first proviso, the period of limitation is to be counted from the....... + More

  • 2015 (9) TMI 370 - SUPREME COURT

    Lloyd Electric and Engineering Limited Versus State of Himachal Pradesh And Others

    Rate of CST 2 or 1 - Industrial Policy of the State of Himachal Pradesh - period 01.04.2009 to 17.06.2009 - The whole thrust of the contention advanced by the State is that since the notification under the Act providing for tax concession was issued only on 18.06.2009 wherein it was specifically mentioned that the notification would have immediate effect and would operate for the period ending on 31.03.2013, the appellant is not entitled to the C....... + More

  • 2015 (8) TMI 1288 - SUPREME COURT

    Red Giant Movies Versus State of Tamil Nadu And Others

    Grant of exemption from Entertainment Tax for Tamil movie - Held that - any applicant, who is eligible to apply for grant of exemption from payment of entertainment tax, shall be called for screening of the film by the Committee within two weeks from the date of submission of the application. Such an intimation by the Committee shall be sent to the producer of the film within three days from the date of submission of the application. The producer....... + More

  • 2015 (8) TMI 999 - SUPREME COURT

    M/s. Modern Hotel Versus Commissioner of Excise & Others

    Denial of refund claim - abkari business - Amount paid in addition to renewal fees of FL-3 License - Held that - Appellant is not entitled to receive refund of ₹ 50 Lacs on account of subsequent deposit of required percentage of principal dues under the Amnesty Scheme of 2008. The amnesty earned in 2008 must be confined to the arrears of interest outstanding at the relevant time in 2008 and by that date the earlier deposits of ₹ 50 La....... + More

  • 2015 (8) TMI 945 - SUPREME COURT

    Sri Malaprabha Co-Op Sugar Factory Ltd Versus State of Karnataka & Others

    Valuation - Price fixation of rectified spirit - Earlier HC has declared the provisions of Rule 17 unconstitutional in the case of Gowri Industries 1993 (10) TMI 354 - KARNATAKA HIGH COURT as, Rule 17 in so far as it empowers of the fixation of price of rectified spirit, is therefore, declared as unconstitutional, and ultra vires the provisions of the State Act. - Held that - The contention of learned counsel for the Appellant is that the State i....... + More

  • 2015 (8) TMI 590 - SUPREME COURT

    M/s. K.C.P. Ltd. Versus Government of A.P. & Others

    Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Requirement of obtaining a licence and the payment of Excise duty and Pass fee for exporting rectified spirit to be legal - Power of State Government to impose duty on rectified spirit - Held that - While State Governments are not competent to impose taxes/levies on industrial alcohol, fee charged for services rendered to prevent the diversion and conversion of industrial alcohol for huma....... + More

  • 2015 (8) TMI 588 - SUPREME COURT

    State of Tamil Nadu & Another Versus TVL. South Indian Sugar Mills Assn. & Others

    Legality of a demand of ₹ 1/- per bulk litre of industrial alcohol manufactured - levy and collection of administrative/regulating service fee - Held that - It was not incumbent for collections or contributions to be recovered from only those who were directly involved in the subject transactions, since the newly established administrative machinery was necessary for the smooth and legal conduct of the entire business pertaining to the secu....... + More

  • 2015 (8) TMI 587 - SUPREME COURT

    Kalyan Chemicals Versus Government of A.P. & Others

    Levy of Administrative Fee at the rate of 50 paise per bulk litre - industrial alcohol obtained from a distillery. - Competency of State legislature - Held that - Appellant contends that the abovementioned amendment cannot be given retrospective effect, and that the fees should be levied at the rate of 7 paise per litre, since this amount was found to be reasonable and proper in Vam Organics Chemicals Ltd 1997 (1) TMI 512 - SUPREME COURT OF INDIA....... + More

  • 2015 (7) TMI 1205 - SUPREME COURT


    Levy of CST instead of Jharkhand VAT - petitioner s case is that petitioner is e-auction purchaser of coal within the State of Jharkhand. He is a registered dealer within the State of Jharkhand - the decision in the case of M/s. Amit Enterprises Versus CENTRAL COALFIELDS LIMITED 2015 (1) TMI 1330 - JHARKHAND HIGH COURT contested - it was held in the case that the CST, levied at the rate of 5 by respondent no.6 is impermissible in the eyes of law........ + More

  • 2015 (7) TMI 346 - Supreme Court Of India

    State Of Haryana & Ors Versus Bharti Teletech Ltd

    Denial of exemption claim - sales tax exemption - Violation of Rule 28A (11) (a) (i) - failure to maintain, without convincing reasons, the requisite production - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down to ₹ 9.06 crores from 17.52 crores. - Held that - The concept of exemption has been introduced for development of industrial activity and it is granted for a certa....... + More

  • 2015 (5) TMI 1018 - SUPREME COURT


    Period of limitation - Punjab VAT - Invokation of extended period of three years for assessment provided by Section 29(4) of the Act - Apex Court dismissed the Revenue appeal against the decision of HC 2015 (8) TMI 823 - HIGH COURT OF PUNJAB AND HARYANA wherein it was held that, Service of individual notice was sine qua non for invoking power and admitted absence of any such individual notice, renders assessment orders, illegal and void........ + More

  • 2015 (5) TMI 883 - SUPREME COURT

    Excise And Taxation Commissioner Chandigarh And Another Versus M/s. Bharat Construction Corporation

    Validity of High Court s order - Order of refund when order already attained finality - Held that - High Court should not have passed the order of refund as the assessment order passed by the assessing authority for the assessment year 1995-96 has attained finality. It is only when a rectification of application is considered and decided by the assessing authority then only the respondent would be entitled for refund of the tax paid. - Decided in....... + More

  • 2015 (5) TMI 141 - SUPREME COURT

    Pradip Nanjee Gala Versus Versus Sales Tax Officer & Others

    Whether the respondent-Revenue could resile from a settlement entered into with the assessee on the basis of which the appellant has already paid and settled his dues under the Act - Held that - Plain reading of Section 45 of the Act would indicate that the legislature has vested the power of remission of tax only with the Commissioner and subjected the exercise of said power in accordance with such circumstances and conditions as prescribed by t....... + More

  • 2015 (4) TMI 936 - SUPREME COURT

    M/s Cochin Port Trust Versus State of Kerala

    Taxability of Trust as a dealer under Kerala General Sales Tax Act, 1963 - Activities carried out by trust like dealing in scrap items etc., other than its statutory functions - Trust is a statutory authority constituted for rendering port services under the Major Port Trusts Act, 1963 - Held that - Since the definition of dealer is wide to include transactions conducted in the course of business or otherwise, to answer the question posed before ....... + More

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