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Showing 101 to 120 of 698 Records
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2009 (10) TMI 899 - SC ORDER
Condonation of delay - Supply of pipes for Drinking Water Supply Project-II by M/s. Hyderabad Metro Water Supply and Sewerage Board – benefit of exemption notification no. 6/2002 dated 1.3.2002 as amended - the decision in the case of CCE., C. & ST. (A-III), HYDERABAD Versus IVRCL INFRASTRUCTURES & PROJECTS LTD. [2008 (12) TMI 198 - CESTAT, BANGALORE] referred, where it was held that benefit of exemption available - Held that: - delay condoned - decided against Revenue.
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2009 (10) TMI 898 - BOMBAY HIGH COURT
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... ... ..... s and later on he purchased two residential flats within a period specified in sub section (2) of Section 54 of the Act. In this view of the matter, the view taken by the Tribunal cannot be faulted. The appeal is without any substance. Hence, the same stands dismissed in limine with no order as to costs.
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2009 (10) TMI 897 - MADRAS HIGH COURT
Detention of person - writ of Habeas Corpus - the DRI Officials recovered and seized 201.600 kgs.of Ketamine Hydrochloride, the item which is not allowed to be exported without obtaining a licence issued by the Drug Control Authorities and a No Objection Certificate issued by the Narcotics Commissioner
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2009 (10) TMI 896 - ITAT AHMEDABAD
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... ... ..... ted that the view taken by the Learned Commissioner of Income Tax(Appeals) be upheld. 25. We have carefully gone through the orders of the authorities below. In the impugned order, the Learned Commissioner of Income Tax(Appeals) has recorded that interest-free funds to the tune of ₹ 5,68,26,939/- were available at the disposal of the assessee. Since the interestfree funds available with the assessee are much more than the interest-free advances given by the assessee, in our opinion, the disallowance was rightly deleted by the Learned Commissioner of Income Tax(Appeals). We, therefore, do not find any reason to interfere with the order of Learned Commissioner of Income Tax(Appeals) and uphold the same. Ground No. 1 of the Revenue’s appeal in ITA No. 2689/Ahd./2005 for the assessment year 2002-03 is dismissed. 26. In the result, the appeal of the assessee as well as Revenue both are allowed in part as indicated above. The Order pronounced in the Court on 23.10.2009
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2009 (10) TMI 895 - SUPREME COURT
Whether all claims against the government/statutory authorities should be viewed as illegal and should be resisted and fought up to the highest court of the land?
Whether if taking a decision on an issue could be avoided, then it is prudent not to decide the issue and let the aggrieved party approach the Court and secures a decision?
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2009 (10) TMI 894 - DELHI HIGH COURT
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... ... ..... his, he also pointed out that the revenue itself had allowed the claim of the aforesaid expenses incurred from the assessment year 2002-03 onwards. Thus, principle of consistency would clearly become applicable in the instant case. The learned counsel for the assessee/respondent had produced copies of the orders passed by the Tribunal in respect of earlier years holding that the expenditure was incurred for the welfare of the employees and, therefore, treating the same as business expenditure it was allowed. 5. Another submission of Ms. Bansal was that even if there is no quarrel that the expenditure is to be treated as business expenditure having incurred for the welfare of the employees, it was necessary for the assessee to prove the same, which was not done. 6. However, after going through the orders of the authorities below, we find that there was no dispute in this regard. We, thus, are of the opinion that no question of law arises and dismiss these appeals accordingly.
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2009 (10) TMI 893 - CESTAT CHENNAI
CENVAT credit - employees medical insurance - employees personal accident insurance - Held that: - the issue stands settled in favor of the assessees by the decision in the case of CCE. & C., AURANGABAD Versus ENDURANCE SYSTEMS INDIA PVT. LTD. [2008 (12) TMI 126 - CESTAT MUMBAI], where it was held that any expenses which form part of the manufacturing cost as per format prescribed in CAS-4 statement shall be allowable as credit. Since in para 5.2 of CAS-4, medical benefits are included, the credit is allowed - credit allowed - appeal dismissed - decided against Revenue.
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2009 (10) TMI 892 - SC ORDER
Delay in clearance from warehouse - Whether as per Circular No.26/07, interest is chargeable on duty paid by way of debit in DEPB on goods cleared from the warehouse after 90 days - the decision in the case of M/s. Tanfac Industries Ltd. Versus The Assistant Commissioner of Customs [2009 (4) TMI 92 - MADRAS HIGH COURT] contested, where it was held that the goods cleared under DEPB Scheme cannot be treated an exempted goods, but they can only be treated to be duty-paid goods and therefore, the interest is payable as per Section 61(2) - Held that: - the decision in the above case upheld - appeal dismissed - decided against appellant.
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2009 (10) TMI 891 - CESTAT CHENNAI
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... ... ..... on 11AC of the Central Excise Act, 1944 is allowed by waiving pre-deposit and staying recovery of the amount pending the appeal, as we note that the entire demand of service tax as a result of wrong availment of credit has been reversed under protest by the applicants. (Dictated and pronounced in open court)
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2009 (10) TMI 890 - KERALA HIGH COURT
Deduction/exemption u/s 80P(2)(vi) - claim for the year 2003-2004 is not maintainable for the reason of non-filing of revised return - As per assessee purpose of constitution and functioning of the Society is "collective disposal of labour of it's members" qualifying for deduction - AO allowed the assessee to raise the claim of deduction/exemption, but rejected the claim on the ground that assessee is engaged in civil construction work and also in purchase and sale of sand and other construction materials -
HELD THAT:- Once the claim is entertained and decided by the AO on merits, we do not think the department is entitled to canvass the position that the claim cannot be entertained for want of a revised return. This is because if the Assessing Officer had raised objection against raising the claim through a letter, assessee would have been able to file a revised return a that stage and maintain the claim within the norms covered by the decision of the Supreme Court [2006 (3) TMI 75 - SUPREME COURT]. We, therefore, uphold the finding of the Tribunal that the technical objection raised by the department is not tenable.
Deduction on the entire income - We feel the Society is entitled to deduction u/s 80P(2)(vi) on the entire income because in the first place, all the members of the Society are workers and they engage themselves in the execution of civil works undertaken by them. There is no case for the department that Society consists of any member other than construction worker and there is also no case that all the member- workers are not engaged in the activities of the Society which is execution of civil construction work. If members of the Society are engaged in construction activities, then the Society itself should be held to be engaged in collective disposal of labour of it's members. Therefore, the income earned from construction work qualifies for deduction u/s 80P(2)(vi).
The trading done in construction materials like sand which are stated to have been purchased and sold by the Society. Here again, the transactions are incidental in nature and the members themselves are engaged in handling of the goods in the course of purchase and sale of the same. Construction material involved is also sand where the labour involved is substantial and the income earned is also not found to be attributable to profit in trading and not attributable to labour inputs.
We, therefore, hold that the Tribunal rightly granted deduction on the entire income of the Society u/s 80P(2)(vi). Consequently the appeals are dismissed.
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2009 (10) TMI 889 - CESTAT BANGALORE
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... ... ..... n case as on the very same issue. 4. Learned JCDR reiterates the findings given by the Adjudicating Authority. 5. On a careful perusal of the records, we find that the issue involved in this case is whether the appellant is eligible to avail 20 of the credit on the input stage credit for the entire year as a whole or should the same be restricted to monthly availment and utilization. On a careful perusal of the order of the Co-ordinate bench, in appellants' own case, the appeal was allowed on this very ground. As such, we find that appellant has made out a prima facie case for the waiver of pre-deposit of the amounts involved. All the legal submissions which have been raised by the learned JCDR can be considered at the time of final disposal of the appeal. Accordingly, application for waiver of pre-deposit of adjudged dues confirmed by the Adjudicating Authority is waived and recovery thereof stayed, till the disposal of the appeal. Pronounced and dictated in open Court.
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2009 (10) TMI 888 - SC ORDER
Violation of conditions of the Annual Advance Licence r/w customs N/N. 48/99 - Actual User Condition Exemption - the decision in the case of Commissioner of Customs (Sea) Custom House, Chennai Versus CESTAT, South Zonal Bench, & M/s Gaur Impex [2009 (4) TMI 83 - MADRAS HIGH COURT] contested, where it was held that Tribunal fell in error in permitting the clearance of the goods on merit rate, By doing so the Tribunal has virtually set at naught the purpose behind issuance of an exemption notification, and the confiscation and penalty was upheld - Held that: - the decision in the above case upheld - appeal dismissed - decided against assessee.
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2009 (10) TMI 887 - SUPREME COURT
Whether the expression 'branch office' in the amended Section 17(2) of the National Consumer Disputes Redressal Commission, New Delhi would mean the branch office where the cause of action has arisen?
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2009 (10) TMI 886 - PUNJAB & HARYANA HIGH COURT
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... ... ..... part of HGST Act because Section 61 is aimed at asserting only those rights which have accrued under the HGST Act. There is no charge created on a property as has been created by Section 26 of VAT Act. Therefore, by no stretch of imagination, it could be assumed that the arrears of tax under the HGST Act could be recovered by creating a charge over the mortgaged property belonging to respondent No.3, therefore, we are of the view that the argument advanced by the learned State counsel is wholly unwarranted and does not commend itself to us. 23. For the reasons aforementioned, this petition succeeds and order dated 04.06.2008 (Annexure P-1) attaching the mortgaged property in question is quashed. The sale notice and the auction if any held on 20.03.2009 are also quashed. Respondents No.1 & 2 shall refrain from selling the mortgaged property in question. Taking into account the peculiar facts and circumstances of the case, the parties are left to bear upon their own costs.
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2009 (10) TMI 885 - ALLAHABAD HIGH COURT
Interpretation of statute - Section 50 of the VAT Act - Penalty on firm u/s 54 (1) of the UPVAT Act, 2008 - incomplete Form 38 - Held that: - the Division Bench decision in the case of Jain Shudh Vanaspati Ltd., Ghaziabad and others vs. State of U.P. and others [1983 (1) TMI 226 - ALLAHABAD HIGH COURT] still holds the field and is relevant for the interpretation of Section 50 of the VAT Act - The language of Sections 28-A (6) and 50 (4) is synonymous. There is absolutely no difference in the language.
The interpretation of Section 28-A read with Section 28-A (6) given by the Division Bench of this Court in the case of M/s Jain Shudh Vanaspati is applicable to the interpretation of Section 50 read with Section 50 (4) - Thus, for the detention/seizure of the goods under Section 50 read with Section 50 (4) and 50(5), a case of an attempt to evade the tax and an attempt to evade assessment or payment of tax due or likely to be due under this Act has to be made out as a condition precedent.
Before imposing penalty the authority has to give notice under Section 54 (1) and to record a finding either on the basis of material before it, or produced by the dealer, or any other person, or the department and which may include incomplete Form 38, (which may be a ground for seizure of the goods), that there was an intention to evade the payment of tax - petition dismissed - decided against petitioner.
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2009 (10) TMI 884 - ALLAHABAD HIGH COURT
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... ... ..... overed from a corporate body, the directors of such corporate body would not automatically be responsible unless the doctrine of lifting of veil is found to be applicable in the facts and circumstances of the affairs of the company. A director or shareholder cannot be made personally responsible for the dues of a company except of those cases where such a provision is made in the statute or otherwise warranted in law. In view of the above discussion, we are satisfied that the recovery cannot be pressed against the personal assets of the petitioners in respect of the outstanding dues of the company. By way of clarification, it is added that if ultimately it is found by the Department that the petitioners are in any manner in possession of any property or assets of the company, it will be open to the Department to press the recovery against the said assets of the company. With the aforesaid observation, the writ petition is allowed as indicated above. But no order as to costs.
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2009 (10) TMI 883 - MADRAS HIGH COURT
Best judgment assessment challenged - order of assessment passed on July 7, 2009 under the Tamil Nadu General Sales Tax Act, 1959 for the assessment year 2003-2004 challenged - Held that:- As disclosed by the file produced by the respondent that the petitioner did not challenge the first assessment order dated November 7, 2007 and that he had been successfully dodging service of notices and orders. The order dated July 7, 2009 impugned in this writ petition is only a second revision order, after an additional fact was brought to notice by the Deputy Commissioner. In such circumstances, there is no justification for this court to interfere with the order of assessment dated July 7, 2009, especially when the best of judgment assessment order dated November 7, 2007 has not even been challenged and when the petitioner can never contend violation of natural justice.
However, the petitioner has lost the opportunity of filing a statutory appeal against both the orders dated November 7, 2007 and July 7, 2009, therefore the petitioner can be given an opportunity to file an appeal, since allowing the petitioner to file an appeal, would also ensures the collection of some portion of the tax for the Revenue.
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2009 (10) TMI 882 - MADRAS HIGH COURT
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... ... ..... super regional sits as a corrective mechanism either suo motu or on an application to correct assessments that are in violation of the provisions of the Act. In the circumstances, whatever be the merits of the contentions of the petitioner, when the aggrieved assessee approaches the committee, it is but necessary, the committee bestows its attention to the issues raised by the petitioner, then pass an order considering the same giving reasons for either accepting or rejecting. In the context of the width of its power as given under the Act, I have no hesitation in setting aside the order passed by the respondent by merely expressing its agreement order. Accordingly, the order passed by the respondent is set aside and the matter is remitted back to the first respondent to consider the petition de novo and pass orders after giving opportunity to the petitioner. The writ petitions are disposed of accordingly. No costs. Consequently, M. P. Nos. 1, 1, 2 and 2 of 2009 are closed.
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2009 (10) TMI 881 - KERALA HIGH COURT
Whether the respondent is not liable to pay sales tax under section 5(2) of the Kerala General Sales Tax Act on the resale of plastic moulded chairs under the brand name "Regal" which the respondent got manufactured by an SSI unit in Kerala?
Held that:- There is nothing to indicate in the agreement that the manufacturer in Kerala was entitled to produce and market plastic chairs in the brand name "Regal" which was the brand name exclusively used by the respondent, and that is the reason why they got stickers printed with brand name affixed on the chairs before marketing the same. In fact, not only brand name was affixed but rubber bushes were also fixed to the chairs after purchase by the respondent.
Obviously, the respondent wanted to maintain a distinct quality for the product sold under their brand name and that is why improvements were made like fixing of rubber bushes to the chairs before sale by them. We are therefore of the view that after being unsuccessful in challenge against statutory provisions, the respondent distorted the facts and misled the Tribunal to get favourable orders. We therefore, allow the S. T. Revisions filed by the State by reversing the order of the Tribunal and by restoring the assessment confirmed in first appeal.
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2009 (10) TMI 880 - KERALA HIGH COURT
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... ... ..... t make the product fungicide or pesticide and it is for the respondent to produce the samples with containers which is sold in sealed bottles with manufacturer 39 s name to enable the Department to identify the product and levy the tax appropriately. If evidence is not produced to prove the identity of the commodity, then there is nothing wrong in the assessing officer assuming that spray oil is a petroleum product because oil other than vegetable and animal oil is essentially a petroleum product. We had in similar case, i.e., S.T. Rev. No. 9 of 2008 remanded the case to the assessing officer to give an opportunity to the assessee to prove the identity of the oil. We, therefore, allow this sales tax revision by setting aside the orders of the Tribunal and that of the first appellate authority and by remanding the matter to the assessing officer for giving an opportunity to the assessee to prove the case canvassed by them or otherwise to restore the assessment at higher rate.
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