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VAT and Sales Tax - Case Laws

Showing 61 to 80 of 22087 Records

  • 2018 (2) TMI 197 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Qutbi Enterprises

    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

    Chetna Vijay Shah Versus State of Gujarat And 2

    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

    M/s. Chandra Textiles Ltd. Versus The State of Tamil Nadu, The Union of India, The Commercial Tax Officer, The State of Maharashtra, The State of Karnataka, The State of West Bengal, The State of Uttar Pradesh

    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

    K.M. Ravichandran Proprietor M/s. Deivanai Earth Movers & Contractors Versus The Special Assistant Commercial Tax Officer & Check Post Officer, The Assistant Commissioner of Commercial Taxes (Enforcement)

    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

    The State of Tamil Nadu Versus I.T.S. Tooling (P) Ltd.

    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


  • 2018 (1) TMI 1253 - ALLAHABAD HIGH COURT

    M/s Atul Gases (A Unit Of Atul Generator & Pipe Co.) Versus Commissioner of Commercial Taxes, U.P. Lucknow And Another

    Benefit of exemption from payment of tax - Section 4-A of the U.P. Trade Tax Act - The only reason assigned to non-suit the revisionist is that the condition in the notification that unit is allotted land for the factory is not fulfilled - whether the conditions imposed in the notification is directory or mandatory? - Held that - The provision makes it clear that where in the opinion of the State Government, it is necessary for increasing the pro....... + More


  • 2018 (1) TMI 1252 - MADRAS HIGH COURT

    Kores India Ltd. Versus The State of Tamil Nadu

    Classification of entries - computer consumables including DAT tapes, print ribbon, printer cartridge taps and computer cleaning ink - whether eligible for exemption from resale tax, as per G.O.Ms.No.82 dated 01.07.2002? - Held that - issue squarely covered by the decision in the case of Canon India Private Limited, New Delhi Vs. The State of Tamil Nadu Through Secretory, Ministry of Education and Commercial Taxes, Commercial Taxes Department, Se....... + More


  • 2018 (1) TMI 1251 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus India Rosin Industries

    Exemption on consignment sale - Rosin - Pine oil - turpentine - dis-allowance of the exemption granted on the strength of Form C and proposed to assess turnover at 12.6 - duplicate forms - Held that - Having regard to the Forms (Original, duplicate or counter foil) and placing reliance on the decision rendered in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, 1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT , the Appellate ....... + More


  • 2018 (1) TMI 1196 - MADRAS HIGH COURT

    M/s. All India Marathon Sports Versus The Appellate Assistant Commissioner [CT] , The Assistant Commercial Tax Officer-I, The Branch Head, Indusind Bank Limited

    Effect and clarification given by the Advance Ruling Authority - rate of tax - Held that - the effect and clarification given by the Advance Ruling Authority was considered by this Court in assessee s own case M/s. All India Marathon Sports Versus The Assistant Commercial Tax Officer 2017 (8) TMI 625 - MADRAS HIGH COURT , in which, the petitioner challenged the pre-assessment notices for the assessment years 2009-10 and 2010-11 as being barred by....... + More


  • 2018 (1) TMI 1195 - KERALA HIGH COURT

    M/s. Parisons Foods Pvt. Ltd. Versus Joint Commissioner of Commercial Taxes Department of Commercial Taxes, Thiruvananthapuram, Kerala

    Classification of goods - Rate of tax - bakery shortening - appellant claims that the goods falls under Entry 38 of the Third Schedule of the KVAT Act exigible to tax 5 - The clarification sought was in the context of the Department having the opinion that it would not fall under Entry 38, for reason of the product not being covered under the specific Harmonised System of Nomenclature (HSN) Code shown against Entry 38(18) (d) Others including van....... + More


  • 2018 (1) TMI 1194 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus M.A. Khizar Hussain & Sons

    Concessional Rate of Tax - purchase of machinery spares, Generator spares, Hand lift - The assessing officer rejected the concessional rate of tax by holding that, as per provisions of section 3(5) and entries 3(i) to 3(ix) of English Schedule to the Tamil Nadu General Sales Tax Act, 1959, the assessee was not eligible to purchase machinery spares separately for repairs, reconditioning or replacement - AO observed that, assessee had purchased che....... + More


  • 2018 (1) TMI 1160 - GUJARAT HIGH COURT

    Kaushik Pravinchandra Manek Versus State of Gujarat

    Grant of anticipatory bail - offence punishable u/s 85(2)(C) of the GVAT Act, 2003 - Held that - the applicant has already presented himself before the Investigating Agency on 17.01.2018 and is ready and willing to do so on any subsequent date and any future dates, as directed by the said Agency. The applicant is ready to cooperate with the Investigating Agency and provide further documents, if available with him - as the applicant is already coo....... + More


  • 2018 (1) TMI 1049 - MADRAS HIGH COURT

    ITD Cementation India Ltd. Versus State of Tamil Nadu represented by The Joint Commissioner (CT)

    Rejection of gross profit claimed by the revision petitioner - Whether the adoption of 10 notional Gross Profit on the purchases effected, while arriving deemed sale turnover by the Assessing Officer is correct or not? - Held that - It is the duty of the respondent dealer to furnish the value of materials used in the execution works contract with appropriate inclusion of gross profit relatable to those materials. In practice it is not humanly pos....... + More


  • 2018 (1) TMI 998 - MADRAS HIGH COURT

    The State of Tamil Nadu Versus Mahalakshmi Traders, Lion Brand Manufacturing Co., Sri Sundareswari Oil Mills

    Condonation of delay in filing appeal - appeal have been filed beyond the extended period of limitation provided in Section 38 of the then TNGST Act, 1959 - whether, the appellate authority is empowered to condone the delay of the extendable period? - Held that - In Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., 2009 (3) TMI 31 - SUPREME COURT , the Hon ble Apex Court considered a question, as to whether, High Court has pow....... + More


  • 2018 (1) TMI 911 - ALLAHABAD HIGH COURT

    M/s Samsung (India) Electronics Pvt. Ltd. Versus Commissioner Of Commercial Taxes U.P. Lucknow

    Taxability - mobile charger - whether a mobile charger when sold as part of a composite package comprising the said article as well as a mobile phone is liable to be taxed separately treating it to be an unclassified item under the provisions of the U.P. VAT Act 2008? - Held that - Admittedly, the mobile phone and charger are sold as part of a composite package. The primary intent of the contract appears to be the sale of the mobile phone and the....... + More


  • 2018 (1) TMI 910 - DELHI HIGH COURT

    Sanjay Mehra Versus Kores India Ltd.

    Time limitation - primary defence of the Defendant was that the sales tax forms pertained to the year 1991-92 but the suit for recovery was filed only in the year 2001. Hence, the Defendant claimed that the suit was barred by limitation - Held that - The Trial court specifically notes that the non-giving of the ST-1 forms, which is an admitted position, was a statutory obligation of the Defendant which was discharged by the Plaintiff only in the ....... + More


  • 2018 (1) TMI 909 - MADRAS HIGH COURT

    M/s. Sri Muruga Hardware & Plywoods Versus The Commercial Tax Officer

    Deemed assessment - It is the case of the Plaintiff that though the payments for purchases were made, the ST-1 forms were not submitted despite repeated requests - The respondent completed the assessment, by rejecting the objections of the petitioner. Hence, the petitioner is before this Court - maintainability of petition. - Held that - Admittedly, the petitioner has an efficacious alternate remedy, by way of filing Appeal before the Appellate A....... + More


  • 2018 (1) TMI 908 - UTTARAKHAND HIGH COURT

    Jagteshwar Prasad Bansal & Others Versus State of Uttarakhand & Another

    Recovery of dues of the Company from the Directors - The case of the petitioners, in a nutshell, is that the directors of the company are not liable and the amount can be recovered only from the assets of the company - Held that - In the present case, respondent no.2 has not placed on record any material that the petitioners have played any fraud or misrepresentation - The notices, in the present case, have been issued mechanically. Petitioners c....... + More


  • 2018 (1) TMI 907 - MADRAS HIGH COURT

    M/s. Sri Perumal Steel Corporation Versus The Assistant Commissioner (CT)

    Validity of assessment order - Section 3(4)(b) of the TNVAT Act, 2006 - the petitioner contended that they did not have adequate opportunity to produce the documents namely purchase bills and prayed for one more opportunity to place all the materials before the Assessing Officer - principles of Natural Justice - Held that - Had the respondent afforded an opportunity of personal hearing to the petitioner, they would have been in a position to expl....... + More


  • 2018 (1) TMI 868 - ORISSA HIGH COURT

    M/s. Sagarmal Agarwalla Versus Commissioner of Sales Tax, Orissa, Cuttack And 2 Others

    Suo motu proceedings for revision - time limitation - interpretation of statute - Section 23(4)(a) of O.S.T.Act read with Rule 80 of the O.S.T.Rules - whether under Rule 80 of the Rules, revisional proceedings are to be concluded from the date of passing of the final orders passed within a period of three years sought to be revised or the proceedings if initiated within three years can be concluded beyond the period of three years? - Held that - ....... + More


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