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VAT and Sales Tax - Case Laws

Showing 41 to 60 of 22082 Records

  • 2018 (2) TMI 451 - KARNATAKA HIGH COURT

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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


    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

    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

    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

  • 2018 (2) TMI 198 - MADRAS HIGH COURT

    Penalty - Whether in the facts and circumstances of the case, the Tribunal in having confirming the order of the lower appellate authority by deleting the penalty is legally correct even after amendment carried out to Section 12(3) of the Tamil Nadu General Sales Tax Act 1959 by Tamilnadu Act 22 of 2002? - Held that - In TVl. Apollo Saline Pharmaceuticals Private Limited Vs. Commercial Tax Officer (Fac) and Others 2001 (10) TMI 1100 - MADRAS HIGH....... + More

  • 2018 (2) TMI 197 - MADRAS HIGH COURT

    Revision of assessment - rate of tax - tools & hardware - Whether on the facts and in the circumstances of the case the Tribunal was right in law in setting aside the assessment made by the Assessing Officer on the turnover at 4 when the dealer has not exercised their option as per the amendment Act? - Held that - The appellant had filed their return in form K and paid tax u/s 3(4) of the Act from 2006-07 i.e. from the introduction of the Tam....... + More

  • 2018 (2) TMI 123 - GUJARAT HIGH COURT

    Validity of SCN - recovery of VAT dues of the seller of the flat from the purchaser of the flat in the housing society - case of petitioner is that the impugned notice issued by the respondent authority to the housing society is wholly without jurisdiction, bad and illegal as the petitioner is a bonafide purchaser of property for valuable consideration - Held that - it is evident that the petitioner had issued public notices dt.1.2.2016 in two ne....... + More

  • 2018 (2) TMI 122 - MADRAS HIGH COURT

    Validity of assessment order - finality attached to the Form F declaration - petitioner s contention is that the third respondent committed an error in disallowing the claim of exemption on the ground that the third parties are agents of the petitioner and not the employees of the petitioner, without taking into consideration the legal position that, once Form F declaration is filed, it is mandatory that exemption ought to be necessarily granted........ + More

  • 2018 (2) TMI 121 - MADRAS HIGH COURT

    Motor Vehicle or not? - Tata Hitachi Model EX 200 LC Hydraulic Excavator with HD Bucket and kit loaded on Truck No.HR 38 F 1131 - Petitioner has contended that Tata Hitachi Model EX 200 LC Hydraulic Excavator is not a motor vehicle as defined in Clause 28 of Section 2 of the Motor vehicles Act, 1988 and therefore, cannot be brought under tax net - whether Tata Hitachi Model EX 200 LC Hydraulic Excavator is a motor vehicle, falling within Section ....... + More

  • 2018 (2) TMI 120 - MADRAS HIGH COURT

    Penalty u/s 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 - Exemption towards the sales made to 100 EOU - disallowance of exemption on the ground that on the ground that tools did not fall, within the scope of the notification, issued in GO Ms.No.528 CT & RE dated 21.11.1997 - Held that - similar issue decided in the case of Appollo Saline Pharmaceuticals Versus Commercial Tax Officer (Fac) And others 2001 (10) TMI 1100 - MADRAS HIGH....... + More

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