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
2018 (8) TMI 148
Stay of collection of disputed tax - petitioner has already paid 12.5% of the disputed tax while filing the first appeal - Held that - There is no merit in the appeal - SLP dismissed........ + More
2018 (8) TMI 145
Taxability of flavoured milk - classification of the product - Held that - There is no merit in the appeal - SLP dismissed........ + More
2018 (8) TMI 144
Recovery of dues - registration of security Interest - priority of debts - Held that - There is no merit in the appeal - The Special Leave Petition is dismissed........ + More
2018 (8) TMI 140
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 - There are no legal and valid ground for interference - The Special Leave Petition is dismissed........ + More
2018 (8) TMI 73
Time Limitation - Section 8(5) of the Entry Tax Act - Recovery of Entry Tax and penalty - Held that - There is no reason to interfere with the impugned order. The Special Leave Petition is accordingly dismissed........ + More
2018 (8) TMI 72
Refund of tax paid on excess amount - price variation clause - Held that - The review petitions and the connected papers have been properly perused - there are no merit in the review petitions and the same are accordingly dismissed........ + More
2018 (8) TMI 71
Levy of Sales Tax - sale of voice transmission service - goods or not - sales or not - tax was imposed on the ground that they goods under Section 2(5) of the said Act - According to the petitioners, the petitioner s voice communication service is only a service and eligible to Service Tax as laid down in the Finance Act, 1994 and therefore they got themselves registered with the Central Excise Authorities and the petitioners are regularly deposi....... + More
2018 (8) TMI 70
Time Limitation - Section 8(5) of the Entry Tax Act - Recovery of Entry Tax and penalty - purchase of Hydraulic Excavator - It is the case on behalf of the petitioner that thereafter without passing any assessment order, the respondent authorities have issued the impugned demand notice to the petitioner on 20.02.2016 asking the petitioner to deposit entry tax on the purchase made on 29.09.2006 along with penal interest and penalty. - Held that - ....... + More
2018 (8) TMI 66
Condonation of delay in filing appeal - Validity of assessment orders - Form 18 declarations produced by the assessee being not genuine - concessional rate of tax - Held that - We need not look into the facts or the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the ta....... + More
2018 (8) TMI 3
Concessional Rate of Tax - sales of molasses - taxable at 2.5% or 8%? - claim of the revisionist was that since the sales are covered against Form 3-B the revisionist, therefore, is liable to pay the tax at the concessional rate of 2.5% - Principles of natural justice - Held that - Admittedly, the purchase of molasses is being used in the chemical unit of M/s Dhampur Sugar Mills Ltd. and there is no illegality committed by the revisionist while a....... + More
2018 (8) TMI 2
Imposition of tax - income on account of hire charges received by the Company for furniture supplied to the residences of the employees - contention of the assessee is that, in fact, it is a loan to the employees for the purpose of purchase of furniture - Whether the Tribunal was right in affirming the tax imposed on the income on account of hire charges received by the Company for furniture supplied to the residences of the employees? - Held tha....... + More
2018 (8) TMI 1
Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - registration of outside contractor - Whether the dealer who is engaged in installation and commissioning of water and sewage treatment plant, is liable to pay tax within the State, for the goods incorporated in the works contract when the said goods are transported inter-state pursuant to the contract entered into by the awardee situated within the State of Kerala....... + More
2018 (7) TMI 1768
Demand of Interest - suo-moto revision u/s 35 of the Kerala General Sales Tax Act, 1963 - effect of provisions of section 55C, whether effective only from 01.01.2000 onwards? - appropriation of the amount paid by the petitioner towards the fictitious interest amount for which there was no demand - Whether the Tribunal was right in sustaining the order of the Deputy Commissioner passed in purported exercise of the power conferred under Section 35 ....... + More
2018 (7) TMI 1767
Classification of goods - Ecohume - benefit of exemption - Whether the said product Ecohume can be classified as an organic substance coming under Entry 17 of III Schedule of the Kerala General Sales Tax Act, 1963? - Held that - It has to be understood that the scope and purpose of Entry 17 in III Schedule of the Act read together with the Explanation cannot be found analogous to Entry 31.011 of the Central Excise Tariff Act. No where in Annexure....... + More
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