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VAT and Sales Tax - Case Laws

Showing 61 to 80 of 22619 Records

  • 2018 (7) TMI 1766

    Time Limitation - escapement of turnover - whether notices could be issued after the five year period as stipulated in Section 25 of the KVAT Act? - Held that - Section 25(1) of the KVAT Act specifically speaks of a limitation of five years for proceeding to determine to the best of judgment the turnover, when the contingencies as enumerated under the provision occur. - When there is no limitation prescribed for completion, there could only be th....... + More


  • 2018 (7) TMI 1765

    Withdrawal of compounding application - Compounding of tax - KVAT Act, 2003 - Rule 11 of the Kerala Value Added Tax Rules, 2005 - Held that - Unless the compounding application is accepted by an order of sanction, it does not become a concluded contract. If there is no concluded contract between the parties, the application remains only as an offer which could be withdrawn at any time and the assessee can go for regular assessment. Viewed at a di....... + More


  • 2018 (7) TMI 1764

    Penalty u/s 56 (4)(b) read with section 60(4)(b) of the Bihar Value Added Tax Act 2005 - alleged violation of the provision of Section 16(2) of the Bihar Vat Act 2005 - prohibition on sale of all vehicles with B.S. III engines - The simple case of the petitioner is that after the e-suvidha declaration was already generated and handed over to the transport authority, the petitioner came to know about the judgment of the Hon ble Apex Court in the c....... + More


  • 2018 (7) TMI 1706

    Scope of Trade Circular No.3T of 2018 dated 16th January 2018 - Recovery of Value Added Tax in excess of 3% - The prayer is that notification No.VAT 1517/C.R.136(A)/Taxation 1 dated 13th October 2017 should be given effect to and operated from 24th August 2017 - Inter-state Purchase. - Whether the petitioners can seek the Writ of mandamus and the direction claimed by them? - Held that - The Trade Circular dated 16.01.2018 says that the Maharashtr....... + More


  • 2018 (7) TMI 1705

    Evasion of tax - Section 6(1)(f) of the KVAT Act - case of Revenue is that the entire contract amount had to be disclosed in the turnover and tax paid at 12.5% after eligible deductions as available in Rule 10, whereas the assessee having paid only the scheduled rate of those goods, which were incorporated in a works contract - Held that - There occurs a sale from the awardee to the awarder on incorporation or accretion of such goods to the works....... + More


  • 2018 (7) TMI 1704

    Whether the Tribunal was correct in deleting the addition made on the strength of a cancelled issue voucher of gold, on the ground that the Intelligence Officer has not summoned the goldsmith and also not verified the stock register; when burden of proving that there is no attempt to evade tax is squarely on the assessee as statutorily prescribed under Section 67 of the Kerala Value Added Tax Act, 2003? - Held that - In the context of the burden ....... + More


  • 2018 (7) TMI 1699

    Levy of Entertainment tax - gate receipts of the musical program - Section 3 of the Gujarat Entertainments Tax Act, 1977 - Held that - Section 3 of the Act is the charging section whereas Section 3A of the Act makes certain forms of entertainments non-taxable. If a form of entertainment is not taxable under Section 3A of the Act we do not see how the requirement of exemption and necessity to conform to the requirement of exemption can apply to a ....... + More


  • 2018 (7) TMI 1698

    Condonation of delay in filing appeal - power to condone delay - applicability of Section 5 of the Limitation Act, 1963 - Held that - Section 27 of the Act, 2002 provides a limitation of 120 days, with effect from the date of the Order appeal against, for filing an appeal to the High Court. No power of condonation of any delay that may have occurred is provided for under the Act - Section 80 of the Act, 2002, however, provides that in computing t....... + More


  • 2018 (7) TMI 1664

    Principles of Natural Justice - no personal hearing granted - validity of assessment order - Best Judgement Assessment - disallowance of ITC - Held that - It is seen that the assessment order is deemed to have been assessed as per Section 22(2) of Tamilnadu VAT Act,2006. On random scrutiny, the petitioner was issued with the summons and since he failed to respond, final orders were passed - It is well settled by the instructions issued by the dep....... + More


  • 2018 (7) TMI 1663

    Reopening of assessment - TNVAT Act - Held that - This Court is of an opinion that there is no total prohibition for reopening of the assessment, if any discrepancies are found by the competent authorities during scrutiny - reopening of assessment is held to be valid - the writ petition stands disposed of, by giving liberty to the respondents to initiate reopening of the proceedings, if the authority competent deems fit and appropriate to do so........ + More


  • 2018 (7) TMI 1662

    Principles of Natural Justice - the assessing officer has failed to afford the opportunity of personal hearing to petitioner - Held that - From the consideration of the materials it is clearly seen that without affording an opportunity of personal hearing, the impugned order came to be passed. The Head of the Department i.e., the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 03....... + More


  • 2018 (7) TMI 1661

    Calling of records in connection with the orders of the respondent - opportunity of personal hearing not provided - principles of natural justice - Held that - The revised assessment notices were issued on 13. 03. 2018. After the issuance of revised assessment notices, an opportunity of submitting objections was not given by the respondent. Further, it was treated as a continuation of the previous proceedings and without affording an opportunity ....... + More


  • 2018 (7) TMI 1660

    Principles of Natural Justice - the respondent, without waiting for clarification from the Head of the Department, sought by the petitioner, passed the impugned order without affording personal hearing - Held that - The Head of the Department i. e the Commissioner of Commercial Tax has given clear instruction as to personal hearing. It is mandated in Circular dated 3.2.2014 issued by him - it is mandatory to afford personal hearing even if the ob....... + More


  • 2018 (7) TMI 1641

    Validity of assessment order - assessment order challenged on the short ground that the assessment for the relevant years is deemed to have been completed as on 30.06.2012 and thereafter, the respondent has no power to pass an original assessment order - Held that - What is to be noted is that on and after 30.06.2012, the petitioner is deemed to have been assessed for the relevant year, viz., 2007-08. Therefore, the question of passing a separate....... + More


  • 2018 (7) TMI 1569

    Settlement of arrears of tax - rejection of Settlement application under Tamil Nadu Sales Tax Settlement of Arrears Act, 2001 on the ground that the petitioner has not paid 90% of the amount payable under Section 6(3) of the Settlement Act, along with the application. - Held that - The application for settlement filed by the petitioner was kept pending for three years and without affording an opportunity to the petitioner to make out any deficit ....... + More


  • 2018 (7) TMI 1518

    Maintainability of petition - alternative remedy of appeal - Held that - The petitioner, in fact, bona fide pursued his remedy here, and this Court now holds that the petitioner s remedy lies elsewhere before the appellate authority - Fairness demands, under these circumstances, that the petitioner be given time to approach the appellate forum. In the meanwhile, the respondent should not take steps that may render the petitioner s statutory remed....... + More


  • 2018 (7) TMI 1428

    Revision of assessment - escaped turnovers - TNVAT Act - Held that - The defects were found from the details obtained from web report. In the cases of mismatch on the basis of the details obtained from web report, it is incumbent on the Assessing Officer to enquire with the other end dealers and ascertain the correctness of the transaction made by the dealer and the returns filed by him. Without conducting an enquiry, simply, on the basis of the ....... + More


  • 2018 (7) TMI 1427

    Jurisdiction - arbitrariness in exercise of powers - deviation proposal to his superior officer was rejected, the reasons for such rejection having not disclosed, the respondent stated that he is proceeding to issue the impugned notices - issuance of repeated notices - revision of turnover - suppression of facts or not?. - Held that - This Court has always stressed the point that the Assessing Officer is an independent authority and he cannot be ....... + More


  • 2018 (7) TMI 1368

    Recover of sales tax dues - Works Contract - AMNESTY Scheme to settle the liability of the defaulters of tax - purchase of property without any liability after fixing the amount - SARFAESI Act - Held that - This Court is of the view that the present dilemma can be resolved, if the State is allowed to appropriate the amount towards the sales tax arrears by allowing the Company to settle the liability under the AMNESTY Scheme. It is to be noted tha....... + More


  • 2018 (7) TMI 1355

    Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in Section 19(11) of the TNVAT Act, which states that input tax has to be claimed before the end of the financial year or before 90 days from the date of purchase, whichever is later. - Held that - Section 19(3)(a) of the TNVAT Act speaks about the entitlement of an assessee for cre....... + More


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