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VAT and Sales Tax - Case Laws

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  • 2018 (10) TMI 517

    Law of estoppel - levy of penalty twice the rate - excess stock found during investigation - Whether the Inspecting Authority was justified in invoking the provision of Section 77 (2) of KVAT Act, 2003 and Sub Section 1(J) of Section 52 of KVAT Act, 2003, under the facts and circumstances of the case? - Held that - The material on record clearly depicts that though the Inspecting Authority issued notice under the provision of Section 77(2) of the....... + More

  • 2018 (10) TMI 516

    Adjustments insofar as the payments made by the assessee pending litigation as also the tax paid by PGHHCL for the sale to the assessee - sale of products under the brand name Procter and Gamble - KGST Act - amnesty scheme granted for all the years starting from 1998-99 to 2003-04 - whether the respondent-Procter and Gamble Home Products Limited (PGHPL) is liable to tax under Section 5(2) of the Kerala General Sales Tax Act, 1963 for the sale of ....... + More

  • 2018 (10) TMI 453

    Part payment as a condition for grant of stay - benefit of C form denied on the ground that the Registration of the buyers (person issuing the C form) in Delhi was canceled - grievance of the Petitioner is that the impugned order dated 2nd May, 2018 of the Tribunal, is a nonspeaking order, inasmuch as, it has not considered the decision of the Delhi High Court in Jain Manufacturing (I) Pvt. Ltd., v/s. Commissioner of Value Added Tax 2016 (6) TMI ....... + More

  • 2018 (10) TMI 452

    Levy of Luxury Tax - renting of rooms in a hotel - levy under sub-section (2A) of Section 4 - petitioner would contend that the Division Bench has wrongly arrived at the conclusion that a club could be charged with luxury tax on the renting of rooms it does at its premises. - Held that - We have to first look at the decision of this Court in Trivandrum Club 2013 (1) TMI 606 - KERALA HIGH COURT . Therein the Division Bench had specifically noticed....... + More

  • 2018 (10) TMI 444

    Invocation of Bank Guarantee during pendency of the appeal - Held that - he ends of justice would suffice if a direction is issued to the Appellate Authority before whom the appeal under the GST Act is pending to decide the said appeal by 10th of November, 2018 - petition disposed off.

  • 2018 (10) TMI 385

    Interest with reference to Section 24(3) of the TNGST Act - petitioner calculated interest from 02.07.2009 ie. the date on which the revision order was passed while the interest ought to have been paid from the date of original assessment order ie., from 28.11.1997 - petitioner is now ready to pay the balance amount of interest ie., ₹ 48,179/- as claimed by the first respondent - reasonable opportunity as contemplated under Section 8(2) of ....... + More

  • 2018 (10) TMI 384

    Maintainability of appeal - alternative statutory remedy available - Validity of assessments order - TNVAT Act - challenge mainly on the ground that Assessing Officer did not adhere to the directions/observations made by this Court in the earlier round of litigation - Held that - Availability of an alternate remedy is not always a universal bar for this Court to exercise its extraordinary jurisdiction under Article 226 of The Constitution of Indi....... + More

  • 2018 (10) TMI 347

    Revision of assessment - rejection of claim of exemption for interstate purchase of building materials - Section 3B(2)(b) of the TNGST Act, 1959 - Held that - A careful perusal of notice of proposal dated 11.06.2008, would indicate that the same does not reveal any material details or particulars as to how the Assessing Officer proposed to disallow the exemption already granted in respect of purchases made through interstate sale to the tune of &....... + More

  • 2018 (10) TMI 313

    Dispense with the requirement of depositing the tax into Government Treasury in accordance with Section 26(6B) of the Maharashtra Value Added Tax Act, 2002 - Held that - The mandate of Section 26(6B) of the MVAT Act is very clear. It does not provide for any exception in complying with the requirement of pre-deposit for the purpose of filing an appeal. The difficulty of the petitioner in depositing the amounts while filing the appeal will not exe....... + More

  • 2018 (10) TMI 262

    Classification of an item - Bearings - Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that bearing would fall under item 3 of 8th Schedule to the Tamil Nadu General Sales Tax Act 1959 when there is specific entry under 66 of part C of 1st Schedule to the Tamil Nadu General Sales Tax Act 1959? - concessional rate of tax - Form XVII declarations under section 3(5) of TNGST Act. - Held that - This C....... + More

  • 2018 (10) TMI 208

    Application for withdrawal of petition - Held that - Issue notice, returnable in three weeks. Dasti, in addition, is permitted - Interim stay in the meanwhile.

  • 2018 (10) TMI 207

    Certificate of tax exemption on 01.06.2006 - manufacture of detergent soap and detergent powder - Neither in the exemption certificate issued by the tax department nor in the eligibility certificate issued by the tax department nor in the eligibility certificate issued by the Board there was any mention that the tax exemption could be enjoyed only upto certain ceiling of manufacture or value of the specified goods. - Held that - The admitted posi....... + More

  • 2018 (10) TMI 206

    Validity of revised orders of assessment - grievance of the petitioner before this Court is that the respondent is not entitled to revise the assessment in respect of those two assessment years, when already the deemed assessment had taken place as early as in the month of October, 2014 & 2015, merely, because the petitioner has crossed the ceiling of ₹ 50 Lakhs in the subsequent assessment years. - Held that - The learned Government Ad....... + More

  • 2018 (10) TMI 205

    Penalty - availing ITC - cancellation of seller s registration - It is claimed that the revisionist was not aware that the registration of the seller was cancelled - Held that - The penalty proceeding which is initiated in the instant case against the revisionist, is totally illegal, arbitrary for the reason that in case if a registered dealer is effecting the purchases from a registered dealer whose registration is subsequently cancelled then in....... + More

  • 2018 (10) TMI 204

    Validity of assessment order - TNVAT Act - the respondent, without providing an opportunity of personal hearing and without independent application of mind, has passed the impugned order - principles of Natural Justice - Held that - Admittedly, a notice was issued by the respondent on 25.09.2017, for which objections were filed by the petitioner on 17.10.2017. The respondent, thereafter, ought to have fixed a date for personal hearing and communi....... + More

  • 2018 (10) TMI 147

    Rate of tax - Classification of goods - Shaheen Misri - section 55 of MVAT ACT, 2002 - whether the Product Shahin Masheri to be held as covered by the Entry E-1 Of the MVAT Act, 2002? - Held that - It is revealed that the tobacco and tobacco products are classified as unmanufactured tobacco, manufactured tobacco and different products of tobacco in different entries - Further it is seen that out of tobacco products cigar and cigarettes are subjec....... + More

  • 2018 (10) TMI 146

    Validity of reassessment order - purchase tax u/s 3(2) of the KVAT Act, 2003 - N/N. FD 82 CSL 10(VI), Bangalore, dated 31.03.2010. - Held that - This Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 01.04.0211 to March 2012 just ignoring the applicable Notification and throwing it to winds. The said order is therefore nothing less tha....... + More

  • 2018 (10) TMI 145

    Rate of VAT - sale of Rectified Spirit - Case of Revenue is that as per Serial No.56, Part II of Schedule II of VAT Act on liquor , the petitioner is liable to pay VAT at the rate of 5% whereas, the Rectified Spirit does not come within the aforesaid Schedule and, therefore, the petitioner is liable to pay VAT at the rate of 14% - Vires of Section 46 and 53 of the M.P. VAT Act, 2002, read with Rule 60 of M.P. VAT, Rules, 2006. - Held that - It is....... + More

  • 2018 (10) TMI 144

    Validity of assessment order - years from 2008-09 to 2015-16 - TNVAT Act - the petitioner did not submit their objections to the revision notices though the petitioner was granted time - Held that - Considering the fact that already a sum of ₹ 50 lakhs has been recovered and that the said amount is now retained by the Enforcement Wing, this Court is of the view that one more opportunity can be granted to the petitioner to go before the Asse....... + More

  • 2018 (10) TMI 2

    Revision of assessment - rejection of revision on the ground that petitioner have not filed any fresh records and grounds warranting to revise the assessment - section 84 of the TNVAT Act - Validity of Order of Attachment. - Held that - A perusal of the impugned orders would indicate otherwise that the Assessing Officer, in fact, has observed in Paragraph No.2 that the documents along with Section 84 applications were already filed by the Assesse....... + More

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