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
2018 (5) TMI 81
Rate of tax - All-in-one Diapers, Under-pads and Sanitary Napkins - whether these commodities are taxable at the concessional rate of 4.5% under Schedule III of the Act or would be taxable in the residuary entry at the rate of 14.5% of the Act? - Vires of Section 60(8) of KVAT Act - retrospective effect of order passed by the Commissioner . - Held that - the petitioner cannot successfully challenge the constitutional validity and vires of Section....... + More
2018 (5) TMI 80
Validity of reassessment order - absence of regular Officer in the position of the Joint Commissioner of Commercial Taxes (Appeals) - Held that - the present petitions are disposed of with a liberty and direction to the petitioner Assessee to approach the said Respondent No.1 Joint Commissioner of Commercial Taxes (Appeals), Mysore along with the stay applications filed or which if not already filed, may be filed within a period of one week from ....... + More
2018 (5) TMI 5
Rate of tax - inter-state sales - exemption of CST on inter state sales - absence of C/D declaration forms - Held that - the Tribunal does not appear to have applied its mind to the distinction between the rate of tax applicable on the inter-state sales made by the Assessee in the absence of furnishing of declaration in C/D forms and the availment of the incentive under the Incentive Scheme announced by the State Government. - The incentive avail....... + More
2018 (5) TMI 4
Majority order of the Tribunal - whether the impugned order passed by only four members of the Tribunal is without authority of law? - Held that - As per Section 57, the Tribunal is to be constituted of three or more odd number of members including the Chairman - When a matter is heard by a Bench of a Court or a Tribunal, the members of the Bench discharge their functions as a composite body functioning together. - In the present case, at the tim....... + More
2018 (5) TMI 3
Remand of assessment proceedings - allowance of Trade Discount - Held that - no question of law arises for our consideration out of the order of the said learned Tribunal dated 31.01.2017 and learned Tribunal was justified in remanding the case back to the assessee authority for proper leading of the evidence and proving of the fact of giving the Trade Discount by the assessee during the relevant period, so as to claim the same as a deduction fro....... + More
2018 (4) TMI 1488
Interpretation of statute - Section 18A of the CST Act, 1956 - recovery of tax pending the appeal - Held that - in the light of the exposition of law, the issue is answered in favor of the petitioners - Once this concession is given and even otherwise we do not find any point surviving in this petition after this judgment - petition allowed........ + More
2018 (4) TMI 1487
Whether the amendment carried out in Section 2(24) Explanation (b) of the Act by the Maharashtra Act No. XIV of 2005 resulted in deletion of the words shall be deemed to be a sale , being part of paragraph No.(vii) of the said Explanation to the Clause 24 of Section 2 of the Act? - Held that - it is an agreed position between the parties that the question raised herein be restored to the Tribunal for fresh consideration after taking into account ....... + More
2018 (4) TMI 1486
Valuation - inclusion of depot charges - whether the depot charges i.e. handling and warehouse charges collected by the appellant would be a part of the sales price of Motor Vehicles chargeable to tax under the Act? - Held that - Admittedly, depot charges are recovered for things done before delivery of the Motor Vehicles. - The decision in the case of The Additional Commissioner of Sales Tax VAT-III, Mumbai Vs. Sehgal Autoriders Pvt. Ltd 2011 (7....... + More
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