2018 (5) TMI 462
Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More
2018 (5) TMI 461
Rate of tax - sale of chips with a brand name - taxable at 4% under Entry 107 of Part B of the first Schedule or at 12.5% under residuary entry? - Held that - Entry No.107 in Part B of the first Schedule specifically specifies that processed fruit and vegetables including fruit jam, jelly, etc., other than those specified in the fourth Schedule, are liable to be taxed at 4% and for the other goods under Entry 69, the tax payable would be at the r....... + More
2018 (5) TMI 375
Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More
2018 (5) TMI 374
Stay of Recovery proceedings - petitioner prays that the recovery against him be interdicted at least until such time as the stay petition is considered by the Appellate Tribunal - Held that - the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the Appellate Tribunal - Until such time as the Appellate Tribunal passes an order on the stay petition, and communicates the....... + More
2018 (5) TMI 373
Validity of revision notice - inter-state sales - petitioner s apprehension is that in spite of giving a detailed reply to the enforcement officials explaining that the stand taken by them is wholly incorrect, the first respondent has mechanically issued the impugned notices - Held that - the matter is yet to be concluded and assessment proceedings are yet to commence - Though it may be true that revision of assessments have occurred earlier, as ....... + More
2018 (5) TMI 372
Lifting of attachment over the property - Held that - the liability of the first petitioner under the Act is only about ₹ 21,00,000/-, the said liability of the first petitioner has not become conclusive, the property of the second petitioner which the petitioners are offering as a security for the liability is more than ₹ 40,00,000/- and the fact that the fifth respondent is prepared to purchase the property of the first petitioner s....... + More
2018 (5) TMI 371
Input Tax Credit - 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. - Held that - the controversy involved in these writ petitions is squarely covered by a decision in t....... + More
2018 (5) TMI 281
Whether the statement recorded by the officials of the Enforcement Wing can be put against the petitioner while the Assessing Officer is completing the assessment? - Held that - it is settled that the Assessing Officer is a Quasi Judicial Officer and in exercising his quasi judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities namely the officials of the Enforcement Wing - Sinc....... + More
2018 (5) TMI 280
Rate of tax on turnover - Section 16(1)(b) of TNGST Act - Held that - the issue is squarely covered by the decision in the case of Madras Electrical Conductors (P) Ltd. Versus State of Tamil Nadu 1995 (10) TMI 216 - MADRAS HIGH COURT - the Assessing Authority is directed to refix the levy of tax at 3% on the disputed turnover - tax case revision dismissed........ + More
2018 (5) TMI 279
Denial of exemption - penalty u/s 9(2A) of the Central Sales Tax Act, 1956 read with Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 - whether the Tribunal is legally correct in not affirming the order of the first appellate authority even while the goods sent to outside the state had not been sold by the agent in the order state in the same form in which they were received but manufactured into entirely new goods and then sold? - Whe....... + More
2018 (5) TMI 278
Works contract - Deduction of resale - it was alleged that the petitioner had sold the pipes and not plates and since pipe is a commodity different from plate, the petitioner is not entitled to deduction of resale as was allowed in the assessment proceedings - whether was there any contract for supply / sale of steel plates between the petitioner contractor and the Board and / or whether transaction of supply and sale of steel pipes used in execu....... + More
2018 (5) TMI 276
Initiation of recovery proceedings, even though the appeal and application for stay are pending - Held that - Taking note of the similar orders passed by this Court in analoguous situations, the petitioner can be given some respite from the rigor of recovery, at least until such time as the stay petition is considered by the appellate authority - recovery proceedings are to be kept in abeyance till the time the 2nd respondent passes an order on t....... + More
2018 (5) TMI 179
Validity of re-assessment order - demand notice in Form VAT-180 - Held that - It is well settled principle that entertaining the writ petitions against the assessment orders directly would consume the precious public time of the Court and would be contrary to the intent of the Legislation providing mechanism and machinery for resolving the dispute before the hierarchy of Authorities prescribed - It is well settled principle that entertaining the ....... + More
2018 (5) TMI 178
Nature of activity - job-work or sale? - Form 3-D - Whether the learned Tribunal was justified in declaring that payment of ₹ 18,98,008, in absence of any material of evidence or single whisper of evidence, was made towards the job Work and was not sale? - Held that - In Form 3-D, there is a declaration in regard to the goods sold to any Company / Corporation or Undertaking referred to under Section 3-G. The form ends by a certification to ....... + More
2018 (5) TMI 177
Penalty u/s 16 (2) of the TNGST Act - suppression of facts - Held that - the Tribunal concurred with the view of the Appellate Assistant Commissioner that there was no justification in penalising the assessee, as the turnover in question was based on assessee s books of accounts and that there was no element of willful non-disclosure of turnover - reliance was placed in the case of R. Subba Reddy Versus State of Tamil Nadu 1992 (8) TMI 251 - MADR....... + More
2018 (5) TMI 176
Rate of tax - different types of steel bars/rods of different diameters have been used for reinforcement in the construction of the building - whether the lower rate of tax chargeable on sale of iron and steel is applicable or the higher rate at 12.5% leviable for iron and steel used in execution of works contract in the same form? - Held that - the apex court decision in the case of Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes K....... + More
2018 (5) TMI 85
Validity of reassessment order - demand issued in Form VAT-180 - grievance of petitioner is that three days of opportunity was provided to the petitioner- company to file objections - principles of natural justice. - Held that - It is settled legal principle that principles of natural justice has to be complied with by quasi judicial authority while concluding the assessment/ reassessment. Providing of such opportunity is not a mere formality, re....... + More
2018 (5) TMI 84
Levy of tax on works contract - interstate transaction - Validity of reassessment order - supply of elevator and other spare parts - installation, testing and commissioning of elevators - the returns filed by the petitioner for the tax periods in question rejected - tax levied along with consequential penalty and interest treating the transaction as works contract exigible to tax under the Karnataka Value Added Tax Act, 2003. - Whether the reasse....... + More
2018 (5) TMI 83
Time limitation - jurisdiction to pass Assessment Order beyond the period of five years from the end of the year of Assessment - Section 32 read with Section 9 (2) of the CST Act - principles of natural justice - Held that - On verification of records placed before the Court, it is manifestly clear that the proposition notice was issued by the prescribed Authority before concluding the assessment in as much as fixing the tax liability - the groun....... + More
2018 (5) TMI 82
Refund of input tax credit - grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in passing orders on the same - Held that - materials on record indicate that the assessment of the petitioner has been revised on the basis of the audit objection and the petitioner has satisfied the demand for additional tax made pursuant to the revision. - Want of confirmation from the Accountant General as to....... + More
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