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VAT and Sales Tax - Case Laws

Showing 81 to 100 of 22082 Records

  • 2018 (1) TMI 759 - PUNJAB AND HARYANA HIGH COURT

    Direction to the respondent-authorities to take strict disciplinary/departmental action resulting into awarding major punishing against respondent No.6-Rajesh Verma, Excise and Taxation Officer-cum- Designated Officer, Jalandhar-I - it was alleged that Respondent No.6 acting with malafide intention and to cause wrongful loss to the petitioner started harassing him on the pretext that the tax leviable on the silicon is 13.75 and not as 5.5 . - Hel....... + More


  • 2018 (1) TMI 754 - SUPREME COURT OF INDIA

    Deferment/remission of sales tax payable - Agro-Processing (Food Processing) Units - West Bengal Incentive Scheme, 1999 - Held that - In the absence of any plea of promissory estoppel we cannot understand the appellant to have been vested with any right to claim deferment or remission of the tax payable by it - As the appellant did not have a right capable of enforcement in law, there is no infirmity with the rejection of the writ petition filed ....... + More


  • 2018 (1) TMI 744 - MADRAS HIGH COURT

    Notional deduction from sales price - sale of footwear - Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that it is not necessary to show the sale price separately in the invoice and that is sufficient if it is shown separately in the books of accounts? - Held that - the sales tax had been collected as such on the said transaction and it has to be allowed as a deduction in computing the taxable t....... + More


  • 2018 (1) TMI 742 - MADRAS HIGH COURT

    Tax evasion - Puducherry General Sales Tax Act, 1967 r/w Puducherry Value Added Tax Ac, 2007 - petitioner is praying to discharge him from the charges on the ground that he got retired from the partnership firm as early as on 01.10.1999 due to some personal reasons - Held that - Admittedly, the petitioner/A2 was a partner of the firm. During the financial year 2000-2001, 2001-2002, 2002-2003 and 2003-2004 A1 firm is stated to have reported incorr....... + More


  • 2018 (1) TMI 614 - GUJARAT HIGH COURT

    Levy of service tax or VAT - workover service contracts entered into by the petitioners with clients - GVAT Act - Article 286 of the Constitution of India read with section 5(2) of the Central Sales Tax Act, 1956 - While the petitioners duly filed returns under the GVAT Act, they did not admit any liability of tax under the GVAT Act since according to the petitioners the contracts do not involve any sale/deemed sale of goods. - Whether the contra....... + More


  • 2018 (1) TMI 613 - SUPREME COURT OF INDIA

    Review application - Amnesty Scheme - whether, in the present case, there has been any delegation of the said power which is vested in the Commissioner under the aforesaid clause 8? - Held that - We have perused the Review Petitions as well as the grounds in support thereof. In our opinion, no case for review of order dated 04.10.2017 2017 (10) TMI 181 - SUPREME COURT OF INDIA is made out - review petition dismissed........ + More


  • 2018 (1) TMI 612 - MADRAS HIGH COURT

    Whether the additional sales tax liability of an Agent, is independent of the liability of its principal? - Held that - the petitioner s principal is situated outside the State of Tamil Nadu viz., in Andhra Pradesh, and they have no branch in the State of Tamil Nadu, and the petitioner is the direct agent of the principal, who is an assessee in Andhra Pradesh, and there is a consensus between the petitioner and the principal at Andhra Pradesh - t....... + More


  • 2018 (1) TMI 611 - MADRAS HIGH COURT

    Inter-state sales - suppression - exemption - Held that - Merely because the vehicles had moved from Mannargudi to the Container Corporation of India Ltd., there cannot be any interference that the vendor had effected interstate sales on the above, both the appellate authority and the Tribunal have recorded their concurrent findings that the vendor cannot be found fault with, but the buyer is the real culprit. Under Article 226 of the Constitutio....... + More


  • 2018 (1) TMI 610 - ALLAHABAD HIGH COURT

    Penalty - issuance of sale invoice instead of tax invoice by seller - assessee was required to disclose the Tin Number and other details to the selling dealer and to purchase such materials only by way of tax invoice - case of revisionist is that since no advantage had been taken by it, no deliberate act can be attributed to it, and therefore penalty imposed is bad in law - Held that - the Tribunal has clearly noticed the fact that there was no u....... + More


  • 2018 (1) TMI 555 - SUPREME COURT

    Input tax Credit - Constitutional validity of Section 9 (2) (g) of the Delhi Value Added Tax, 2004 - Articles 14 and 19 (1) (g) of the Constitution of India - failure to deposit VAT collected from its buyers, which included SCT - the decision in the case of On Quest Merchandising India Pvt. Ltd., Suvasini Charitable Trust, Arise India Limited, Vinayak Trexim, K.R. Anand, Aparici Ceramica, Arun Jain (HUF) , Damson Technologies Pvt. Ltd., Solvochem....... + More


  • 2018 (1) TMI 554 - SUPREME COURT

    Classification of goods - NEBULA Jewellery Watch - whether fall under Entry 13(ii) of Schedule-II to the Value Added Tax Act or under Entry 87 of Second Schedule to the Act? - the decision in the case of STATE OF GUJARAT Versus M/s TITAN INDUSTRIES LIMITED 2017 (2) TMI 521 - GUJARAT HIGH COURT contested, where it was held that NEBULA Watch as NEBULA Jewellery Watch falling under Entry 13(ii) of Schedule II of the Act - Held that - the decision in....... + More


  • 2018 (1) TMI 553 - ALLAHABAD HIGH COURT

    Concessional rate of tax - sale or purchase of goods in inter-state trade or commerce - certificate of registration granted in Form B - CST Act, 1956 - A declaration is sought in the writ petition that UPPTCL is entitled to be issued Form C for the financial year 2010-11 to 2016-17, for the purchases to be effected for the contract work specified in Form B at Unnao and Sirathu - An alternative prayer is also made to direct the UPPTCL to pay diffe....... + More


  • 2018 (1) TMI 459 - GUJARAT HIGH COURT

    Bail Application - offences punishable under Sections 406, 420, 465, 468, 471, 474, 477(A), 120B of the Indian Penal Code and Section 85(1)(B)(C)(E)(F) and Section 85(2)(J), 85(4) of the Gujarat Value Added Tax Act, 2003 - Held that - by two different orders similarly situated accused have been admitted to anticipatory bail/bail (Criminal Misc. Application No. 11201 of 2017 and Criminal Misc. Application No. 17152 of 2017), the case for admitting....... + More


  • 2018 (1) TMI 458 - MADRAS HIGH COURT

    Condonation of delay in filing appeal - extended period of limitation - Section 38 of TNGST Act, 1959 - whether, this Court is empowered to condone the delay of the extendable period, wherein a specific time limit has been provided, for filing an appeal? - Held that - In Chhattisgarh State Electricity Board v. Central Electricity Regulatory Commission 2010 (4) TMI 1031 - SUPREME COURT , the Hon ble Apex Court held that Section 5 of the Limitation....... + More


  • 2018 (1) TMI 404 - MADRAS HIGH COURT

    Validity of assessment order - whether the respondent can be justified in holding that the petitioner has not opted to pay tax under Section 7-C of the TNGST Act? - Held that - under the TNGST Act or the Rules framed thereunder, there is no separate form provided or any separate method provided for exercising the option to pay tax under Section 7-C of the TNGST Act. Therefore, it can be safely concluded that the assessee by filing a return and pa....... + More


  • 2018 (1) TMI 403 - UTTARAKHAND HIGH COURT

    Reassessment - Section 9(2) of the Central Sales Tax Act, 1956 - Rate of tax - inter-state sale - the appellant/writ petitioner produced C Forms from its buyers, and it is on the said basis that the assessment was completed - Section 29 (4) of Uttarakhand VAT Act, 2005 - time limitation - Held that - there is no power with the authorities to reassess, in the facts and circumstances of this case, for the reason that there is no order passed under ....... + More


  • 2018 (1) TMI 402 - MADRAS HIGH COURT

    Principles of Natural Justice - there was no communication from the second respondent, in respect of his request for adjournment made vide letter dated 10.08.2017 and resultantly, the petitioner was not in a position to have a reasonable opportunity to make his submissions in the matter in terms of Section 27(2) of TNVAT Act - Held that - When it was pointed out that the petitioner having not availed the opportunity provided by the second respond....... + More


  • 2018 (1) TMI 340 - ALLAHABAD HIGH COURT

    Sale and purchase or manufacture of articles - taxability under UP. Trade Tax Act, 1948 - Held that - there is no provision under the 1948 Act which raises a presumption rebuttable or conclusive against the assessee merely on the basis of a trader or dealer being found in possession of articles which may be eligible to be traded in. A presumption, conclusive or rebuttable must necessarily flow from a specifically embodied statutory provision. - A....... + More


  • 2018 (1) TMI 339 - ALLAHABAD HIGH COURT

    Taxability - transferring a right to use certain machinery items - Section 3-F of the U.P. Trade Tax 1948 - Held that - for the purposes of a levy of tax under Section 3-F, the presence of machinery within the State is not determinative. The taxable event which stands encompassed under section 3-F must and can only be a transfer of a right to use. The situs of such a transaction can only be the place where this right is transferred and conferred ....... + More


  • 2018 (1) TMI 292 - MADRAS HIGH COURT

    Rate of tax - supplies effected to educational institutions established by the Government - whether taxable under Schedule II Part B at the rate of 5 as per the amended Commodities list under CTD portal? - Held that - similar issue decided in the case of Consolidated Engineering Services Versus The Commercial Tax Officer 2016 (6) TMI 1273 - MADRAS HIGH COURT , where it was held that the issue is squarely covered by the decision in the case of Tec....... + More


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