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Landmark Cases - VAT and Sales Tax - Case Laws
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- 2019 (7) TMI 589
Maintainability of appeal - pre- deposit or not - second proviso of Section 19 and proviso of Section 21 (2) of the APGST Act, 1957 or second proviso of Section 31 and proviso of Section 33 (2) of the AP VAT Act, 2005 - rejection of appeal on the ground that the appellant-assessee had failed to comply with the precondition of producing proof of payment of tax admitted to be due or of such installments as may have been granted and/or the proof of payment of twelve and a half percent (12.5%) of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant for the relevant assessment year in respect of which the appeal has been preferred by the concerned appellant-assessee - proviso is not a provision of pre-deposit at the stage of filing, institution or presentation of the appeal as such; but is a provi....... + More
- 2019 (6) TMI 490
Concessional benefit of tax - purchase of High Speed Diesel from suppliers in other States - difficulty in obtaining 'C' forms - CST Act 1956 - HELD THAT:- The is covered in favour of the assessee by a decision of this Court in M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) [2018 (10) TMI 1529 - MADRAS HIGH COURT] where it was held that The respondents are directed to permit these petitioners to download 'C ' forms, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. Till such time the order of this court in the case of M/s Ramco Cements Ltd is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale of the decision ....... + More
- 2019 (2) TMI 924
Benefit of Rule 9(1)(e) of the U.P.V.A.T. Rules denied - the goods in question were not specified in the original works contract, though according to the Tribunal, the goods were brought inside the State of U.P. by way of inter-state purchase for execution of the works contract by the assessee. Held that:- There is no dispute as to the fact that the assessee had been awarded and it had executed indivisible works contract. Also, the Tribunal recorded a specific finding that the assessee had made import of the goods only for the purpose of execution of and applied the goods to the works contract, in paragraph nos. 9 and 10 of the impugned order. In face of such finding it had to be accepted, the assessee had imported the goods only for the purpose of execution of the works contract and not for the purpose of any other business, trading or o....... + More
- 2019 (1) TMI 1557
Principles of Natural Justice - It is the specific case of the petitioner that the order of assessment has been passed by the second respondent without considering the schedule to the Act and no proper reasoning adduced for arriving the taxability in respect of the transaction of the petitioner - HELD THAT:- The submission is not refuted by the learned Government Advocate appearing for the respondents, who fairly submitted that the matter be remanded for fresh consideration in line with the Schedule to the Act - the matter is remitted to the first respondent for passing appropriate orders, independently applying the Schedule to the Tamil Nadu General Sales Tax Act, 1959, after affording due opportunity of hearing to the petitioner. Petition allowed by way of remand.
- 2018 (11) TMI 1268
Limitation prescribed under the Kerala General Sales Tax Act, 1963 for completion of penalty proceedings, under Section 45A and Section 67 of the respective enactments - Section 67 of the KVAT Act. Held that:- Obviously here, the notice was first issued long after the defalcation alleged by the DRI, was brought to the notice of the CTD. But the proceedings initiated by the DRI was pending and the CTD waited for the final result - If the notice has been delayed, as in the present case, where the proceedings were initiated by the DRI in 2006 and the same was concluded only in the year 2011 after which the CTD took out proceedings under Section 45A of the KGST Act and Section 67 of the KVAT Act, then necessarily it would have to be decided as to whether the offence alleged by the CTD was one dependent only on the proceedings initiated by the....... + More
- 2018 (10) TMI 1529
Denial of downloading and issuance of 'C' declaration forms - post GST situation - purchase of petroleum products at concessional rate - inter-state trade - Section 8(3)(b) of the CST Act, 1956 - Held that:- A registered dealer, who is holding a valid Certificate of Registration, which is in force, if satisfies the requirement contemplated under sub clause (3)(b) of Section 8, is entitled to pay the concessional tax, as provided under sub clause (1) of Section 8. There is no dispute to the fact that even after the introduction of GST, though several drastic amendments were made to CST Act, 1956, this particular provision of law viz., Section 8(3)(b) has not undergone any change. On the other hand, it is admitted by both sides that the said provision still holds the field. The crux of the contentions raised by the respondents to de....... + More
- 2018 (10) TMI 887
Input tax credit - set off against tax liability on all intra-state and inter-state sales - TNVAT Act - amendment in the law relating to the levy of tax on the sale or purchase of goods in the State of Tamil Nadu. Whether Section 19(5)(c) of TNVAT Act, 2006 and Rule 10(9)(a) of TNVAT Rules, 2007 are ultra vires the provision of CST Act, 1956? Whether the impugned provisions are violation of Articles 14, 19(1)(9) and 301 of the Constitution of India? Held that:- This Court held that ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right but only in terms of the provisions of the statute; therefore, the conditions mentioned in the aforesaid Section had to be fulfilled by the dealer; and subsection (20) of Section 19 was constitutionally valid. It was also noted, in the process, that there were va....... + More
- 2018 (10) TMI 814
Input tax credit - time limit for claiming credit - legality and validity of provision of Section 19(11) of Tamil Nadu Value Added Tax Act, 2006 - appellant contend that substantive and vested right of a registered dealer to claim Input Tax Credit cannot be curtailed and fettered by an unreasonable restriction imposed under Section 19(11) of the Tamil Nadu VAT Act, 2006 requiring claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later. Challenge to a fiscal legislation - principles of statutory interpretation of a fiscal legislation - Whether Section 19(11) violates Article 14 and 19(1)(g) of the Constitution of India? - Whether Section 19(11) is inconsistent to Section 3(3) of the Act? - Held that:- Input Tax Credit is being allowed under Section 3 which is provision on “levy o....... + More
- 2018 (8) TMI 1824
Refusal to issue Form-C - natural gas purchased by petitioner in the course of inter- state trade or commerce and used by it for the generation of electricity - HELD THAT:- There are no legal and valid ground for interference - SLP dismissed.
- 2018 (8) TMI 1160
Time Limitation - Section 25(1) of the KVAT Act - further amendment made by introduction of a proviso extending the time for completion of assessment first in the year 2010 and then regularly extended in the subsequent years - Held that:- Notices in all the cases coming under Group-A, were issued by the respective Assessing Authorities, after the expiry of 5 years from the last date of the assessment year. Later, there was a proviso introduced extending the period for completion of assessment till the end of the year. These amendments were made in the successive years after 2010, the benefit of which was claimed by learned Special Government Pleader (Taxes) for sustaining the notices issued - the action initiated by the Department after the period of limitation provided, by issuance of notices under Section 25(1) cannot be sustained. Intr....... + More
- 2018 (8) TMI 995
Entitlement to Interest on refund amount - relevant date for calculation of interest - pre-deposit of amount - Held that:- Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insistence upon a procedural step, i.e. filing of a form which is purely for the purpose of administrative convenience cannot in any manner fix the period or periods of limitation when the amounts became due on the question of interest. The fact that the amounts were due and payable from the date the appeal was allowed is not in dispute. The postponement of the period from when interest became calculable is incomprehensive and illogical - the petitioner is entitled to interest calculable from the date when its appeal was allowed by this Court by order dated 14.05.2015. Petition allowed.
- 2018 (7) TMI 1861
Power to cancel the registration of C-Forms - Central Sales Tax (Registration & Turnover) Rules, 1957 - Central Sales Tax Act, 1956 - Held that:- The issue is covered in the case of JAIN MANUFACTURING (INDIA) PVT. LTD. VERSUS THE COMMISSIONER VALUE ADDED TAX & ANR. [2016 (6) TMI 304 - DELHI HIGH COURT], where it was held that Where the cancellation of the registration and, consequently of the C-Form is sought to be done retrospectively, it would adversely affect the rights of bonafide sellers in other states who proceeded on the basis of the existence of valid CST registration of the purchasing dealer on the date of the inter-se sale. That outcome is not contemplated by the CST Act and the Rules thereunder. The orders cancelling C-forms retrospectively are hereby quashed and set aside - petition allowed in part.
- 2018 (6) TMI 1633
Interest on refund u/s 54(1) (aa) of the Gujarat Sales Tax Act, 1969 - Indivisible Works Contract or not - erection and installation of air-conditioning plants - whether the activity undertaken by it falls under Entry No.5 of the said Notification dated 18.10.1993 issued under Section 55A of the erstwhile Gujarat Sales Tax Act, 1969? - applicable rate of tax - HELD THAT:- In the present case, the proceedings before the Tribunal were against the order passed by the first appellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the meantime and during the pendency of the proceedings before the Tribunal, in another proceeding, including in the case of the very Dealer, the Hon’ble Supreme Court held that the Dealer shall be entitled to interest under Section 54(1)(aa) of the Gujarat Sales Ta....... + More
- 2018 (6) TMI 1241
Revision of returns - KVAT Act, 2003 - The assessee's application for revision was kept without any action and hence the assessee was before this Court - Held that:- The sole prohibition as available in the various Sections is only against revision of returns when the dealer has been proceeded against for a defalcation or offense. This is specifically to not enable a dealer who had by his contumacious conduct attempted evasion, to wriggle out of the consequences of penalty. When there is a penal proceeding initiated, permission of revision of return, incorporating such figures in the return, which would efface the offense thus absolving the dealer from the liability of penalty, is alone prohibited. The other provisions above referred, which permits revision of returns, are enabling provisions facilitating such revision on specified contin....... + More
- 2018 (6) TMI 1239
Jurisdiction - Validity of VAT Audit report - consequential notice issued calling upon the petitioner to produce records on a particular date - Challenge to the VAT Audit is on the ground that it is without jurisdiction, as the VAT Audit has been authorised by the Joint Commissioner and not the Commissioner - principle of delegates non potest delegate. Held that:- Mere usage of the expression authorised by the Joint Commissioner in his proceedings, does not mean that the Joint Commissioner has commenced the audit on his own accord. It has to be borne in mind that the statute uses the expression “order”, and does not use the expression “authorise”. Thus, what is required under Section 64(4) is an order of the Commissioner and if there is an order to the said effect, then authorisation of lower level officers, by officers subordinate to the....... + More
- 2018 (5) TMI 1871
Non-issuance of ‘C’ form for various quarters of the year 2017-18 - concessional rate of tax on H.S.D. - Section 8(4) of the CST Act - HELD THAT:- In the present case, it is the H.S.D. and it is included in the amended definition of ‘goods’ and no notification under the above provisions of Section 9(2) in case of H.S.D. has been issued till date. In the present case, the Parliament has retained high speed diesel along with petroleum crude, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption crude which have been specifically mentioned in Section 9 of the GST Act while defining the ‘goods’. Besides, the registration under Section 7(2) of the Act is still valid and has not been cancelled and can be cancelled only within the parameters of Section 4 of the CST Act. Th....... + More
- 2018 (5) TMI 1797
Levy of tax - chemicals used as consumables in the process of job work of dyeing of fabric - tax is levied irrespective of the fact whether property in goods had been transferred or not. What is the quantum of transfer of property in goods while executing the job work of bleaching and dyeing? Held that:- In the process of dyeing, some portion of colour is embedded in the fabric which is passed on to the principals for whom the job work is undertaken whereas certain portion is used as consumable only - Consumables are items which are lost in the course of execution of works contract. Even though consumables are items which are lost to the contractor, but it is not a gain for the awarder. Admittedly, in the present case, the assessee is a textile processor and is engaged in the execution of job work. The grey fabric is received by the proce....... + More
- 2018 (5) TMI 1334
Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) of the Constitution of India so as to make the same exigible to tax under the Gujarat Value Added Tax Act, 2003? Held that: - A Constitution Bench of this Court in Kone Elevator India Private Limited vs. State of Tamil Nadu [2014 (5) TMI 265 - SUPREME COURT], while considering the correctness of its earlier view with regard to dominant nature of the contract test, had, apart from holding that the dominant nature test would no longer be determinative - the view taken by the High Court that there is no deemed sale of the goods used in the contract executed by the respondent-contractor cannot have our approval - appeal allowed - decided in favor of appellant.
- 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 the CST (R&T) Rules along with Rule 7 of the CSTH Rules shows that ‘C’ Form is to be issued by the tax authorities of the State in which the purchaser of goods is based. The ‘C' Form would be given to the seller who would in turn furnish the same to the prescribed authority for claiming a lower rate of tax. In the present case, the petitioner purchased natural....... + More
- 2018 (3) TMI 1617
Principles of Natural justice - Ex-parte assessment - Reversal of Input Tax Credit - exempted sale and sale on consignment basis - whether the respondent was correct in resorting to an ex parte assessment, when there are documents available on file indicating that the appellant has given explanation to the notices issued by the Enforcement Wing? - Held that:- It is true that the appellant has not given any reply subsequent to the pre-assessment notices issued by the respondent. However, that would not give a right to the respondent to resort to the process of ex parte assessment in view of the explanation given by the appellant to the Enforcement Wing, which is part of records - The respondent exercised the jurisdiction to re-open the assessment only on the basis of the materials collected by the Enforcement Wing. Those materials along wi....... + More