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VAT and Sales Tax - Case Laws

Showing 1 to 20 of 22082 Records

  • 2018 (2) TMI 1483 - DELHI HIGH COURT

    Reopening of assessment - Section 24 of the Delhi Sales Tax Act, 1975 - Held that - the original records relating to the present case have been misplaced or weeded out and hence it is not possible to establish and show that the assessing authority had recorded reasons to believe in writing before issuing notice dated 9th November, 1999 under Section 24 of the Act. - As the respondents are unable to show and establish that reasons to believe were ....... + More


  • 2018 (2) TMI 1482 - BOMBAY HIGH COURT

    Set off of purchase tax - Whether the applicant is entitled to set off under Rule 41A of the Bombay Sales Tax Rules, 1959 in respect of the purchase tax paid under Section 13 of the Bombay Sales Tax Act while purchasing unginned cotton from the unregistered dealer? - Held that - It is not in dispute that unginned cotton was purchased by the applicant from unregistered dealers by paying purchase tax under Section 13 of the Bombay Sales Tax Act. Th....... + More


  • 2018 (2) TMI 1481 - MADRAS HIGH COURT

    Validity of assessment order - Section 27 of the TNVAT Act 2006 - Held that - It is not in serious dispute that the turn over was exceeded Rupees Fifty Lakhs even during the year 2007 and the petitioner has submitted a letter along with Form I on 22.04.2008, which is prior to the substitution of Section 34 of TNVAT Act under Tamil Nadu Act 49 of 2008 with effect from 18.06.2008. - Admittedly and no doubt, after the said substitution, the petition....... + More


  • 2018 (2) TMI 1480 - MADRAS HIGH COURT

    Principles of Natural Justice - TNVAT Act - fulcrum of the argument of the learned counsel for the petitioner is that the revision of assessment was based on the details culled out from the Departmental website and that in spite of the petitioner s request to furnish the details namely mismatch details and check post details, the same were not furnished - Held that - the respondent understood the scope of the direction and called for information ....... + More


  • 2018 (2) TMI 1479 - MADRAS HIGH COURT

    Maintainability of petition - Issuance of Statutory C Forms - CST Act, 1956 - interstate purchases and transit sales under Section 6(2) - denial of exemption granted for transit sales under Section 6(2) on the ground that the petitioner has not filed the Statutory Forms C/E1 in support of such exemption claimed - Held that - It may not be necessary for this Court to delve on this issue any further on account of the factual turn of events which ha....... + More


  • 2018 (2) TMI 1478 - MADRAS HIGH COURT

    Finalization of assessment - authority of Assessing Officer to finalize assessment - Held that - after reply is given by the dealer, the Assessing Officer is bound to consider the reply and finalize the assessment based upon the facts and materials placed before him and he cannot close his eyes and state that the officials of the Enforcement Wing have given an adverse report against the petitioner and that therefore, he will blindly follow the re....... + More


  • 2018 (2) TMI 1477 - MADRAS HIGH COURT

    Principles of Natural Justice - Alternative remedy of filing a revision - Section 54 of TNVAT Act - only grievance of the petitioner is that the objection made by the petitioner by way of reply dated 14.12.2010 had not been considered by the second respondent before passing the impugned order - Held that - it cannot be said that the second respondent had not considered the objections of the petitioner, amounting to violation of natural justice re....... + More


  • 2018 (2) TMI 1476 - MADRAS HIGH COURT

    Validity of assessment order - challenge to order on the ground that the respondent has not strictly adhered to the directions issued by this Court in the earlier writ petition being W.P.No.20189 of 2003 - principles of natural justice - Held that - the 1st respondent was required to call for the necessary records and details from the 2nd respondent and then conduct an enquiry and pass fresh orders on merits. However, the 1st respondent has parti....... + More


  • 2018 (2) TMI 1432 - KARNATAKA HIGH COURT

    Input Tax Credit - Section 10(3) of the KVAT Act, 2003 - demand raised relying upon the decision of this Court in the case of M/s.Kirloskar Electric Co. Ltd., & Ors. vs. The State of Karnataka & Ors. 2018 (2) TMI 524 - KARNATAKA HIGH COURT , where it was held that the machinery provisions cannot be allowed to override and defeat the substantive claim of the Input Tax Credits under Section 10(3) of the KVAT Act, 2003, which without any res....... + More


  • 2018 (2) TMI 1431 - KARNATAKA HIGH COURT

    Demand on the ground that the assessee did not furnish the prescribed Form F declarations to prove that the transaction in question were branch transfers not attracting levy of CST - Held that - this Court is satisfied that Respondent Department itself failed to issue blank F Form declarations, allowing the petitioner in turn to furnish the same on monthly basis, as required under Rule 12(5) of CST Rules. The consolidated F Form for the entire ye....... + More


  • 2018 (2) TMI 1430 - KARNATAKA HIGH COURT

    Entertainment Tax u/s 6- A(4) of Karnataka Entertainment Tax Act, 1958 - Bangalore Fashion Week organized and held by the petitioner in Hotel Crown Plaza on 03.02.2012 - case of petitioner is that the Event organized by the petitioner did not fall within the four corners of the definition of Entertainment as defined in Section 2(e)(iii) of the Act, 1958 as it was a Fashion Week, in which, the apparels and dresses of various manufacturers were put....... + More


  • 2018 (2) TMI 1429 - KERALA HIGH COURT

    Review of the judgment dated 10.08.2017 - Held that - the judgment under review was passed relying on that portion of the judgment of the Division Bench in Silver Line Villas & Apartments Pvt. Ltd v. State of Kerala 2016 (12) TMI 1695 - KERALA HIGH COURT , which took a stand that in respect of any suppressed turnover, which was not declared as part of the compounding proceedings, the benefit of the rate of tax applicable to compounding provis....... + More


  • 2018 (2) TMI 1383 - GUJARAT HIGH COURT

    Scope of the powers of Tribunal - while deciding the issue of Pre-deposit tribunal deleted the penalty - whether the Commissioner was right in imposing certain predeposit condition and consequently right in rejecting the appeal upon the assessee failing to fulfill such condition? - Held that - In the present case, admittedly first appeal lied before the Commissioner and the Tribunal would be involved in deciding the contentious issues only after ....... + More


  • 2018 (2) TMI 1382 - MADRAS HIGH COURT

    Penalty - attachment of bank accounts - the petitioner has sought for a direction upon the second respondent to authorize and empower the third respondent to take on file the Revision Petition - Held that - this issue need not be gone into, in the present case, since the petitioner has paid the entire tax amount and therefore, the attachment of the petitioner s bank account should be immediately lifted and the petitioner should be permitted to pu....... + More


  • 2018 (2) TMI 1298 - MADRAS HIGH COURT

    Rate of tax - Classification of goods - automotive air conditioning systems - taxable at 4 or 12.5 - Held that - the goods imported by the petitioner are inputs for the manufacture of car inside the State. Therefore, the appropriate classification should be under Entry 67 of Part B to the First Schedule and not otherwise - In paragraph 13 of the counter affidavit, the respondent took a stand that the industrial input certificates issued by the pu....... + More


  • 2018 (2) TMI 1297 - TELANGANA AND ANDHRA PRADESH HIGH COURT

    Detention of goods - Capsule manufacturing equipment Omega 20 extruder - stock transfer - detention on the ground that the said consignment was not accompanied with advance CST waybill of Andhra Pradesh - Held that - the officer concerned is empowered to exercise the power of detention of goods only where he is prima facie satisfied that the movement of goods is covered by the transaction of sale or purchase and that there is an attempt on the pa....... + More


  • 2018 (2) TMI 1224 - KARNATAKA HIGH COURT

    Maintainability of petition - alternative remedy - Principles of natural justice - Held that - Merely raising a hue and cry about the breach of principles of natural justice does not entitle the petitioner-assessee to invoke the extraordinary Writ jurisdiction of this Court against the orders, which are appealable before the regular Authorities of the Department created under the enactments. - The power of these Appellate Authorities with two-tie....... + More


  • 2018 (2) TMI 1223 - MADRAS HIGH COURT

    Concessional rate of tax - purchase of spares for machinery, against Form XVII - case of Revenue is that spares and machineries, intended for repair and reconditioning, are not eligible to be purchased, against Form XVII, under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959, as per the clarification issued by the Commissioner of Commercial Taxes, Chennai K.Dis.Acts Cell-I/13063/2004, dated 14.09.2004 - Whether the disputed turnover is....... + More


  • 2018 (2) TMI 1169 - MADRAS HIGH COURT

    Jurisdiction - whether the Joint Commissioner is empowered to issue such an authorisation in terms of Section 64 (4) of the Act in terms of the statutory provisions, audit can be ordered only by the Commissioner? - Held that - the audit has been authorised by the Joint Commissioner, who has no jurisdiction to do so - identical issue decided in the case of M/s. Jeevan Buy N. Save Versus The Joint Commissioner (CT), The Commercial Tax Officer, The ....... + More


  • 2018 (2) TMI 1168 - KARNATAKA HIGH COURT

    Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - It was the grievance of the petitioner that even before filing the objections to the said notice, the Assessing Officer proceeded to pass a reassessment order confirming its proposal to disallow the input tax credit claimed by the petitioner. - Held that - it is categorically admitted that in respect....... + More


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