2018 (4) TMI 413
Validity of assessment order - TNVAT Act - pre-revision notices - Held that - In order to consider as to how the assessing officer has proceeded with the matter, the court directed the learned Government Advocate to produce the original files. From a perusal of the original files, it appears that the pre-revision notices have been issued, pursuant to the directions issued by the enforcement, vide communication, dated February 23, 2017. - The resp....... + More
2018 (4) TMI 412
Liability of Sales Tax - Form H - According to the appellant, payment of sales tax is exempted since the buses are meant for export - Held that - the documents filed by the respondent would show that it is the liability of the appellant to pay sales tax in the absence of any exemption. The documents marked are not disputed. The terms and conditions along with purchase order would make the position very clear - the suit is very much maintainable s....... + More
2018 (4) TMI 374
Reassessment of tax - Composition Scheme - Liquor - Composition facility (COT) which was granted by the department was cancelled by the Assistant Commissioner of Commercial Taxes on the ground that the petitioner is dealing in liquor either at the principal place of business or branches. Therefore the petitioner is not entitled to avail or opt for Composition Scheme in terms of Section 15(1)(c) of the KVAT Act. - Whether the respondent-authoritie....... + More
2018 (4) TMI 373
Assessment of turnover under TNGST Act - penalty u/s 12(3)(b) of the Act - Held that - Section 12(3)(b) of the Act deals with, submission of incorrect or incomplete return and for the purpose of levy of penalty - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of th....... + More
2018 (4) TMI 372
Liability of purchase tax - Section 3(4) of the Act - Export sale - Form XVII - Held that - reliance placed in Tube Investment of India Ltd., v. State of Tamil Nadu 2010 (10) TMI 938 - MADRAS HIGH COURT , where Tribunal allowed the appeal filed by the dealer by stating that export is also a sale as contemplated in the first part of section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 and consequently held that purchase turnover of raw mater....... + More
2018 (4) TMI 371
Assessment of turnover - penalty u/s 12(3)(b) of the Act - Held that - Section 12(3)(b) of the Act deals with, submission of incorrect or incomplete return and for the purpose of levy of penalty - There is no suppression in the books of accounts and this fact has been categorically stated by the appellate authority, in his order, in which event, the assessee is entitled to invoke explanations (i) and (ii) to Section 12(3)(b) of the Act - revision....... + More
2018 (4) TMI 370
Levy of penalty - sale of coffee drinks - it was alleged that the turnover was not reported and tax paid - TNGST Act - Held that - High Court of Andhra Pradesh at Hyderabad, in New Dwaraka Lunch Home Vs. State of Andhra Pradesh 1993 (2) TMI 282 - ANDHRA PRADESH HIGH COURT held that On the basis of this material, the Commercial Tax Officer made an estimate of purchases and sales undertaken by the petitioner during the year and consequently, sales ....... + More
2018 (4) TMI 367
Validity of Form I - case of Revenue is that Form I submitted by the respondent before the authorities was not in consonance with the provisions of sub-rule (11) of rule 12 of the rules read with sub-section (8) of section 8 of the Act, Form I has not been countersigned by the authority prescribed under the rules and therefore, is not valid - Held that - it appears that sub-rule (11) of rule 12 of the rules has been amended for the sake of conven....... + More
2018 (4) TMI 365
Demand of interest - additional demand of tax due to denial of ITC where credit notes issued by the party - whether the petitioner is liable to pay interest under section 18(4)(a) of the M. P. V. A. T. Act, 2002 for the assessment year 2011-12? - Held that - the levy of interest is unsustainable in view of the Constitutional Bench decision of the Supreme Court;in the case of J. K. Synthetics Ltd. v. Commercial Taxes Officer 1994 (5) TMI 233 - SUP....... + More
2018 (4) TMI 364
Validity of the assessment order - Time Limitation - whether the orders of assessment including the one made on 31 March 1997 would be barred by the provisions of limitation as prescribed by Section 21 (5) of the U.P. Trade Tax 1948? - Held that - Jurisdiction as is well recognised is an expression of multiple and varied hues. Essentially and unless the context otherwise suggests or commands a narrow interpretation being conferred on it, would in....... + More
2018 (4) TMI 284
Levy of tax and penalty - sale of idli and dosai maavu (batter) - TNVAT Act - Held that - without expressing anything on the manner in which the 2nd respondent has passed the impugned order and with a view to ensure that justice is not only done, but it should be seen to be done, the matter is directed to be placed before some other officer of equivalent cadre. - Petition allowed........ + More
2018 (4) TMI 283
Revision of assessment - TNVAT Act - Held that - Once the objections of the dealer are on record, the Assessing Officer has to independently apply his mind to the objections given and the materials placed by the dealer before him and not to be solely guided by the report of the officials of the Enforcement Wing. The assessment proceedings being quash judicial proceedings, the second respondent should act in such a manner without giving room for a....... + More
2018 (4) TMI 282
Reversal of input tax credit - purchases from registration canceled dealers - Held that - This Court has been repeatedly holding that the Assessing Officer, being an independent Statutory Authority, should not be solely guided by the report of the officials of the Enforcement Wing, but shall decide the matter on the basis of the objections filed by the assessee. - The matter is remitted back to the respondent for a fresh consideration - petition ....... + More
2018 (4) TMI 281
Input tax credit credit - registration of various dealers canceled - Held that - the principal tax dues estimated by the authorities if the transactions of the petitioner with the tainted dealers are found to be nongenuine, would cross ₹ 1 crore. This could be added by interest and penalty which can go upto 150% of the basic tax amount. What we also have on record is that in addition to pointing out to the petitioner that the purchases were....... + More
2018 (4) TMI 280
Validity of assessment order - TNVAT Act - whether the percentage of loss of materials (invisible loss) as computed by the respondent is correct? - effect of Section 19(2)(5) of the Act - Held that - Though on the date when the impugned order was passed, the decision in the case of Interfit Techno Products Ltd. Vs.Principal Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai and another 2015 (4) TMI 935 - MADRAS HIGH COURT was....... + More
2018 (4) TMI 209
Reversal of input tax credit - sale of scrap which is sold to some consideration - Held that - A reading of the Section 19(9)(i) of the TNVAT Act makes it evident that no input tax credit shall be availed by a registered dealer for purchase of goods, if such goods are not sold because of any theft, loss or destruction, for any reason, including natural calamity, and if the dealer has already availed input tax credit against purchase of such goods....... + More
2018 (4) TMI 208
Liability of Additional Sales Tax - the sale turnover of by the two Principals was less than 10 crores, during the assessment year 2003-2004 - Held that - Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970, has been amended, attracting a dealer, including the principal selling or buying goods through agents, crossing the taxable turnover of ₹ 10 crores, liable to pay additional tax. Taxable turnover, as explained in Explanati....... + More
2018 (4) TMI 146
Refusal to issue Form-C - natural gas purchased by petiitoner in the course of inter- state trade or commerce and used by it for the generation of electricity - whether after the amendment of the CST Act, the petitioner is entitled to be issued C Forms in respect of the natural gas purchased by it in the course of inter-state sales and used by it for the generation of electricity? - Held that - A reading of Section 8 of the CST Act and Rule 12 of....... + More
2018 (4) TMI 144
Revision of assessment - Whether the Tribunal is correct in accepting the books of accounts of the dealer/assessee at the time of hearing of appeal when the same was not produced before the Assessing Authority for passing order of assessment? - Held that - Appellate Authority and Tribunal are the final fact finding authorities and when the books of accounts were produced, the Appellate Authority has analysed the same. Turnover is found in the boo....... + More
2018 (4) TMI 50
Time limitation - whether Karnataka Appellate Tribunal is right in law even though e-sugam produced by the Respondent at the time of interception is beyond the time prescribed in the Notification issued by the Commissioner of Commercial Taxes u/s 53(2-A) of the KVAT Act? - Held that - It is not a case in which goods were being transported without an e-sugam. The assessee had obtained e-sugam but it had expired. The cause shown is reasonable - Adm....... + More
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