2018 (8) TMI 232
Liability of tax - replacement during warranty period - inclusion of amount received by the appellant from the principal by way of Credit Notes towards cost of the parts replaced during warranty period - Held that - The contention of the appellant that replacement of motor vehicle part during warranty period by the appellant assessee is not covered in sale and, therefore, is not liable to tax, is not correct - the decision in the case of MOHD. EK....... + More
2018 (8) TMI 231
Tax under the compounding scheme - Held that - There are no merit in the present Special Leave Petitions - The Special Leave Petitions are accordingly dismissed........ + More
2018 (8) TMI 230
Validity of the amendment to Rule 2(n) of the Kerala Abkari Shops Disposal Rules, 2002, introduced as per S.R.O.No.144/2007dated 14.2.2007, published in the Gazette Extraordinary dated 14.2.2007 and also the notification issued by the Government as S.R.O. No.145/2007 dated 14.2.2007, fixing the strength of ethyl alcohol in different types of toddy - Held that - Application is dismissed........ + More
2018 (8) TMI 229
Withdrawal of Civil Appeals - Taxability of PVC sheets - whether exempted under the notification pertaining to textile? - Held that - In view of the prayer made in the application, the Civil Appeals are dismissed as withdrawn........ + More
2018 (8) TMI 228
Penalty of the stoppage of four increments with cumulative effect - Held that - There is no reason to entertain this special leave petition, which is, accordingly, dismissed........ + More
2018 (8) TMI 227
Reassessment of tax - Section 21 of U.P. Trade Tax Act, 1948 - Change of Opinion - Held that - The special leave petition is dismissed on the ground of delay........ + More
2018 (8) TMI 226
Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications - Held that - We are not satisfied that the delay that has occurred in filing the present Special Leave Petitions should be condoned - That apart, the delay of 448 days in filing the Reference Application(s) was refused to be condoned by the High Court on grounds which we consider to be good grounds - Special Leave Peti....... + More
2018 (8) TMI 225
Extension of time to comply with the impugned order - petitioner states that the matter has become infructuous and seeks permission to withdraw the petition - Held that - Permission is granted - The special leave petition is accordingly dismissed as withdrawn........ + More
2018 (8) TMI 224
Stay application / request for waiver of the condition of pre-deposit - Time Limitation - petitioner states that the matter has become infructuous and seeks permission to withdraw the petition - Held that - Permission is granted - The special leave petition is accordingly dismissed as withdrawn........ + More
2018 (8) TMI 223
Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - Section 9(2) of the Central Sales Tax Act, 1956 read with Rule 5(6) and 5(10) of Central Sales Tax (Pondicherry) Rules, 1967 - Held that - There is no legal and valid ground for interference - The Special Leave Petitions are dismissed........ + More
2018 (8) TMI 221
Classification of goods - aloe vera juice - whether aloe vera juice is covered by the expression processed or preserved vegetable ? - Held that - The special leave petition is dismissed........ + More
2018 (8) TMI 220
Classification of goods sold - rate of tax - Electrically Operated Anti-mosquito devices & repellents, Electrically Operated Anti-Mosquito Mat, Anti-Mosquito Coil, Rat Kill, Harpic , Lizol , Dettol Antiseptic - Held that - The SLP is dismissed........ + More
2018 (8) TMI 219
Delay in payment of tax - TNVAT Act and TNVAT Rules - sale of liquor - Form U notice / garnishee order - payment of arrear of tax in instalments - Held that - Issue notice - In the meantime, there shall be stay of operation of the impugned order........ + More
2018 (8) TMI 218
Converting, absorbing and regularising the petitioner s services in an equivalent category post with all consequential benefits - Held that - The Special Leave Petition is dismissed on the ground of delay........ + More
2018 (8) TMI 217
Vires of Section 42(4) and 42(5) of U.P. Value Added Tax Act, 2008 - Validity of Rule 70(5) of U.P. Value Added Tax Rules, 2008 - Provincial Tax under Section 54(1)(1) - Held that - Stay stands vacated - The special leave petitions are dismissed........ + More
2018 (8) TMI 216
Recovery attempted as against the security bond executed by the petitioners/appellants - Held that - Issue notice - In the meantime, there shall be stay of operation of the impugned judgment........ + More
2018 (8) TMI 215
Imposition of purchase tax on sugarcane - Tax exemption - principle of promissory estoppel and legitimate expectation - Held that - There are no grounds to interfere with the impugned order - The appeals are, accordingly, dismissed........ + More
2018 (8) TMI 213
Sale of pledged articles taken as a security - Dealer or not? - levy of tax and penalty - Held that - Issue Notice - Until further orders payment of tax/penalty amount by the petitioner shall remain stayed........ + More
2018 (8) TMI 157
Revision of Assessment - TNVAT Act - petitioner is of an opinion that for each assessment year, separate proceedings are to be issued by the competent authority, contrarily, a common order has been passed by the competent authority namely, the Assistant Commissioner(ST) in respect of six assessment years - Held that - This Court is of an opinion that passing of separate orders in respect of each assessment year may be a mere technical objection. ....... + More
2018 (8) TMI 150
Rejection of Stay application pre-deposit of 25% already made - Held that - There is no merit in the present Special Leave Petition. The Special Leave Petition is accordingly dismissed........ + More
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