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VAT and Sales Tax - Case Laws

Showing 21 to 40 of 22064 Records

  • 2018 (2) TMI 610 - ALLAHABAD HIGH COURT

    M/s Swarna Cars Private Limited Through Auth. Signatory Versus The Commissioner Of State Tax U.P. Lucknow

    Penalty u/s 54(1)(1) of the U.P. VAT Act - delayed deposit of tax - Held that - It is admitted that the assessee has deposited tax late by two days. It is also not in dispute that on the relevant date when the admitted tax was to be deposited the assessee had no funds available in its bank account. It is, however, not disputed that revisionist had overdraft facilities available and the amount of admitted tax could have been paid from it. The amou....... + More


  • 2018 (2) TMI 609 - CALCUTTA HIGH COURT

    Rajendra Kumar Agarwal Versus The Sales Tax Officer, Salkia Charge & Others

    Recalling an order of dismissal of application - Section 9(2) of the Central Sales Tax Act, 1956 - Held that - the question of declaration forms containing Self as consignee/purchasing dealer had come up for the first time before revisional authority and hence there was no scope of urging that point before the appellate authority. The revisional authority has however given factual finding on this issue. No material is available from which we can ....... + More


  • 2018 (2) TMI 524 - KARNATAKA HIGH COURT

    Kirloskar Electric Co. Ltd. And Others Versus The State of Karnataka

    Input Tax Credit (ITC) - Section 10(3) of the KVAT Act, 2003 - denial on the ground that the claim of Input Tax Credit against the Output Tax Liability of the assessees did not pertain to the same Tax period for which Output Tax Liability and Net Tax Liability was to be determined in accordance with Section 10(3) of the Act - interpretation of statute. - Whether the claim of deduction or set off of Input Tax Credit against Output Tax Liability of....... + More


  • 2018 (2) TMI 523 - KARNATAKA HIGH COURT

    M/s. Pushkar Dress Manufacturers, M/s. ZEE Line Creations, M/s. P.L. Wear, M/s. Rajkurpa Garments, M/s. Pavan Enterprises, M/s. Pooja International, M/s. Masco Garments M/s. Sunder Creations, & M/s. Mahaveer Cotton Jeans Versus The State Of Karnataka

    Jurisdiction - power to revise the order of appellate authority - Whether the Additional Commissioner of Commercial Taxes was justified in invoking the powers under Section 64 (1) of the KVAT Act to revise the order of the Appellate Authority passed under Section 62 of the Act? - Held that - the Addl. Commissioner is empowered to call for and to examine the record of any order passed or proceeding recorded under this Act and on such examination i....... + More


  • 2018 (2) TMI 453 - KARNATAKA HIGH COURT

    M/s. Dream Logistics Company (India) Pvt. Ltd. Versus The Additional Commissioner of Commercial, Taxes, (Zone) -II

    Principles of natural justice - Penalty u/s 70(2) of the KVAT Act, 2003 - only grievance of the appellant in these appeals is, no sufficient opportunity was provided by the Revisional Authority while restoring the penalty order levied u/s 70(2) of the KVAT Act, 2003, for the tax periods in question - Held that - without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter to the Revisional Auth....... + More


  • 2018 (2) TMI 452 - KARNATAKA HIGH COURT

    M/s. Ciscon Project Pvt. Ltd., Versus The State of Karnataka

    Set off of the amount of TDS deducted in the hands of the main contractor - Form VAT 156 - Rule 44 (3) of the KVAT Rules, 2005 - Held that - the tax payable by the dealer for any period s hall be given set off to the extent of the tax already remitted under sub Section (5) - In the present case, the contractee-BHEL has deducted the tax at source and remitted the same relating to the main contractor/respondent No.5, not of the appellant-assessee h....... + More


  • 2018 (2) TMI 451 - KARNATAKA HIGH COURT

    State of Karnataka Versus Shri P. John Farncies, M/s. Angel Constructions,

    Rate of tax - iron and steel in the works contract - whether taxable at 4 or 12.5 ? - Held that - The issue involved herein is no longer res integra in view of the dictum enunciated by the Hon ble Apex Court in the case of Gannon Dunkerley & Co. Versus State of Rajasthan & Larsen & Toubro Ltd. & Union of India 1992 (11) TMI 254 - SUPREME COURT OF INDIA , where it was held that the declared goods in question can only be taxed at th....... + More


  • 2018 (2) TMI 450 - KARNATAKA HIGH COURT

    The State of Karnataka by the Commissioner of Commercial Taxes, Versus M/s Shree Renuka Sugars Limited,

    Liability of interest - on increased tax liability due to rectification of assessment proceedings - Section 12-B(2) of the Karnataka Sales Tax Act, 1957 - Revenue is claiming interest under Section 12-B (2) of the Act based on the rectification orders passed under Section 25-A of the Act, rectifying the assessment orders - Held that - Section 12- B(1) of the Act deals with the payment of tax in advance according to which every dealer is required ....... + More


  • 2018 (2) TMI 449 - KARNATAKA HIGH COURT

    M/s. Prema Selection Versus The State Of Karnataka

    Penalty u/s 74(4) of KVAT Act - it was alleged that petitioner has not filed audited statement of accounts in Form 240 within 9 months after the end of the relevant year as required u/s 31(4) of the Act - Held that - the order or endorsement dated 08.11.2016 disclose notice has been issued for the production of the said document with in 7days but it is not mentioned whether an earlier show cause notice was been issued to the petitioner to produce....... + More


  • 2018 (2) TMI 373 - KARNATAKA HIGH COURT

    M/s. J.C. Industries Versus State of Karnataka

    Validity of assessment order - section 39(1) of the KVAT Act, 2003 - Principles of Natural Justice - the adverse material was not confronted to the petitioner and merely on the basis of a Investigation Report, the disallowance of Input Tax Credit was made by the Assessing Authority which too was not supplied to the petitioner-assessee and he was not given an opportunity to controvert the said adverse material. - Held that - There cannot be said t....... + More


  • 2018 (2) TMI 372 - KARNATAKA HIGH COURT

    M/s. Vaishnavi Coco Products Versus Addl. Commissioner of Commercial Taxes Zone-3,

    Jurisdiction - whether the Deputy Commissioner of Commercial Taxes (Audit 65) DVO-6 Bangalore was competent to pass the re-assessment order dated 23.11.2010? - Held that - The reading of S.2(24) makes it clear that the authority competent to authorize is either the Government or the Commissioner. The records produced by the respondent show that on 18.05.2009 the Joint Commissioner of Commercial Taxes (Adm) VAT Division 6 addressed a letter to the....... + More


  • 2018 (2) TMI 371 - KARNATAKA HIGH COURT

    M/s. Gayathri Projects Limited Versus The Deputy Commissioner of Commercial Taxes (Audit) Davanagere

    Validity of order of the Joint Commissioner of Commercial Taxes (Appeals) - time limitation - Held that - the contention that was put forth on behalf of the petitioner in the appeal before the Tribunal was that the first appellate authority though had the occasion to verify the books of accounts, had not done so and had modified the liabilities based on assumptions. If that be the position, the books of accounts being available, is required to be....... + More


  • 2018 (2) TMI 370 - KARNATAKA HIGH COURT

    State of Karnataka Versus M/s Gammon India Limited.

    Works Contract - rate of tax - iron and steel items - taxable at 4 or otherwise? - Held that - The issue involved herein is no longer res integra in view of the dictum enunciated by the Hon ble Apex Court in the case of Gannon Dunkerley & Co. Versus State of Rajasthan & Larsen & Toubro Ltd. & Union of India 1992 (11) TMI 254 - SUPREME COURT OF INDIA , where it was held that the declared goods in question can only be taxed at the r....... + More


  • 2018 (2) TMI 314 - SUPREME COURT OF INDIA

    M/s Maya Appliances (P) Ltd now known as Preethi Kitchen Appliances Pvt. Ltd. Versus Addl. Commissioner of Commercial Taxes & Ors

    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 (2) TMI 313 - GUJARAT HIGH COURT

    State of Gujarat Versus M/s Siddheshwari Infrastructure

    Pre-deposit - Whether under the facts and circumstances, the learned Tribunal has not erred in hearing the Second Appeal on merits when the First Appeal was dismiss on the ground of pre deposit? - Held that - the Tribunal has exercised its discretion and has held that the amount deposited is sufficient for admission and stay. The order passed by the Tribunal, having regard to the facts of the case, appears to be just and proper and there is no re....... + More


  • 2018 (2) TMI 312 - MADRAS HIGH COURT

    K.K. Krishnamoorthy Versus The Additional Chief Secretary, Commissioner of Commercial Taxes, The Joint Commissioner (CT) , The Assistant Commissioner (CT)

    Validity of impugned notice - cancellation of registration of the firm - conversion from proprietorship to partnership without informing the Department in time - TNVAT Act - Form D - Held that - the counter affidavit is full of contradictious and the third respondent feigns ignorance and states that she does not know that the proprietorship has been converted as a partnership when she herself admitted that Form D application was filed in February....... + More


  • 2018 (2) TMI 311 - KERALA HIGH COURT

    M/s. Golden Fork Restaurant & Catering Co. (P) Ltd. Versus Commercial Tax Officer, The State of Kerala, The Commissioner of Commercial Taxes

    Rejection of compounding facility - Section 8(c) of the Kerala Value Added Tax Act, 2003 - Held that - The prohibition available in sub-clause (d) of sub-clause (i) of clause (c) of Section 8 was introduced only in the year 2014. Considering only the fact that there is a discrepancy insofar as the provision relied on by the Assessing Officer, being subsequent to the subject years, this Court would set aside the orders and direct re-consideration ....... + More


  • 2018 (2) TMI 274 - TELANGANA AND ANDHRA PRADESH HIGH COURT

    Syed Zameer Versus The Deputy Commissioner Tax Officer 1, Guntur District and three others

    Recovery of Arrears of sales tax - validity of demand notice in Form No.IV dated 08.12.2014, for alleged arrears of Sales Tax for the years 2002-2003, 2003-2004, 2004-2005, 2005-2006 - APGST Act, 1957 - Whether sales within the State treated as Inter-state sale? - Held that - It is evident from the show-cause notices issued, and the assessment orders made under the CST Act, enclosed along with the counter-affidavit, that the petitioner was assess....... + More


  • 2018 (2) TMI 273 - MADRAS HIGH COURT

    Bharat Petroleum Corporation Ltd. Versus The Deputy Commissioner (ST) -1, LTU

    Validity of assessment order - TNVAT Act - principles of Natural Justice - Section 27 of the TNVAT Act, 2006 - Held that - This Court was of the opinion that there is not a true compliance of the requirement under Section 27 of the TNVAT Act, 2006 nor would it satisfy the principles of natural justice. This is so because after issuance of SCN, if a dealer submits their objections, there is every likelihood that the Assessing Officer may be convin....... + More


  • 2018 (2) TMI 199 - MADRAS HIGH COURT

    The State of Tamil Nadu, Versus Raj Bros Agencies (India)

    Reversal of Input tax credit - TNVAT Act - Held that - Honble Division Bench of this Court, in Sri Vinayaga Agencies v. Assistant Commissioner (CT), Vadapalani-1, Assessment Circle, Chennai and another 2013 (4) TMI 215 - MADRAS HIGH COURT , where it was held that All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and cont....... + More


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