|
Advanced Search Options
Case Laws
Showing 61 to 80 of 571 Records
-
2005 (12) TMI 551 - CESTAT CHENNAI
... ...
... ... ..... esearch Institutions, Universities etc. In this connection, reference is made to Notification No. 51/96-Cus. and the Board’s Circular clarifying the provisions of the said Notification. A copy of this circular has been placed on record by ld. Consultant, and we find that the CBEC has allowed similar imports by importers other than Public-Funded Research Institutions etc., and also allowed similar exemption, where such imports were made for and on behalf of such institutions. 2. It appears from the facts of the instant case that there is no dispute of the imported goods having been used by M/s. NPCIL for setting up an atomic power plant. The requisite certificate evidencing such use was filed by the assessee. In the circumstances, prima facie, it is unfair to deny the benefit of Notification No. 21/2002-Cus. to the assessee. The demand of duty is prima facie unsustainable. Hence there will be waiver of pre-deposit and stay of recovery in respect of the duty amount.
-
2005 (12) TMI 550 - RAJASTHAN HIGH COURT
... ...
... ... ..... r meeting the expenditure for collection of such taxes, which might have already spent such collection of taxes from the assessee also should be now compelled to cough up such collection in favour of another department of the same State Government. It would be inappropriate to convert what could have been an administrative tussle between the two wings of the same State Government into a legal battle in a court of law and then to issue directions to one wing and that too unheard. It could also be contrary to the very spirit of preamble and section 14 of the Act to direct Panchayat Samiti to make over such collection of tax to the Commercial Taxes Department. Therefore, this court is not inclined to issue any such directions. Consequently, the revision petitions filed by the Revenue against the order of the Tax Board are liable to be dismissed and accordingly all the fifty one revision petitions as per the Schedule annexed raising the same issue are dismissed. Costs made easy.
-
2005 (12) TMI 549 - KERALA HIGH COURT
... ...
... ... ..... ants concession. We have no hesitation to say that filing of declaration is a mandatory requirement applying the principle laid down by the apex court in Punjab Fibres Ltd. 39 s case 2005 139 STC 200. We are therefore unable to subscribe the view of the division Bench in P.I. Varghese 39 s case 2002 126 STC 217 (Ker) especially, in the light of the decision of the Supreme Court in Punjab Fibres Ltd. case 2005 139 STC 200. Assuming a liberal approach can be made as stated in K. V. Gangadharan v. Additional Sales Tax Officer 1993 91 STC 80 (Ker) 1993 KLJ (Tax Cases) 432 and in Thomas Varghese 39 s case 1994 KLJ (Tax Cases) 37, that in the absence of a declaration, satisfactory evidence could be adduced in lieu of the declaration, no satisfactory evidence has been adduced by the assessee in the present case. In such circumstance the T.R.C. cannot be admitted and the same is dismissed in limine. We uphold the orders passed by the assessing authorities as well as by the Tribunal.
-
2005 (12) TMI 548 - KARNATAKA HIGH COURT
... ...
... ... ..... matters ends here or liberty should be reversed to the respondents to take proper action in accordance with the provisions as the order is found fault with by this court only for non-compliance with the procedural requirement and not on the merits of the matter. In fact, the officer also had not touched upon the merits of the matter in a proper manner as is contemplated under the provisions of the Act as the officer never examined the supporting documents which the petitioner claims to be in possession or could have produced. In the circumstances, while the impugned order bearing No. JC. INT.SZ.AC.IX.INS-77/2001-02 dated December 10, 2001 (copy at annexure A) is quashed by the issue of a writ of a certiorari, liberty is expressly reserved to the respondents to take such action as is necessary and permitted in law and in compliance with the requirements of section 28(3A)(iv)(a) as it prevailed at the relevant point of time. Writ petition allowed. Rule made absolute. No costs.
-
2005 (12) TMI 547 - KARNATAKA HIGH COURT
... ...
... ... ..... led to claim the benefit of the rate of tax as it occurs in the Fourth Schedule to the Act in respect of the iron and steel which it had utilised in the construction of the building which was the works contract executed by the petitioner and in respect of which tax was being levied. In view of this clear legal position, the assessment order dated September 27, 2002 (copy at annexure A) is definitely not sustainable which is accordingly set aside. However, the matter is remanded to the assessing authority for re-determination of the tax liability on the position of law as clarified in this order and by applying the rate of tax as is mentioned in item No. 2 of the Fourth Schedule in respect of the value of the iron and steel involved in the execution of the works contract. Tax if any already paid by the petitioner-assessee may be retained by the respondent pending such determination and to be adjusted against such final determination. Writ petition allowed. Rule made absolute.
-
2005 (12) TMI 546 - ALLAHABAD HIGH COURT
... ...
... ... ..... rnamenting, finishing or otherwise processing, treating or adapting any goods but does not include such manufactures or manufacturing processes as may be prescribed. 39 From a perusal of the definition, extracted above, it is clear that the processes of producing, making, extracting, alternating, ornamenting, finishing or otherwise processing, treating or adapting of any goods fall within the meaning of the term 39 manufacture 39 . But it may be pointed out that every type of variation of the goods or finishing of goods would not amount to manufacture unless it results in emergence of new commercial commodity. In the instant case, the very nature of the activity does not result in manufacture because no new commercial commodity comes into existence. In the result, both the revisions are allowed. Orders of Tribunal are set aside and it is held that fresh fruits and green vegetables in tinned container were not liable to tax under Notification No. 7038, dated January 31, 1985.
-
2005 (12) TMI 545 - ALLAHABAD HIGH COURT
... ...
... ... ..... further prohibition to the absolute prohibition, as to two named articles, imposed upon the public by this section. The decision of the Magistrate was wrong, and the conviction must be quashed. Grantham, J. - I am of the same opinion. This is a statutory restriction upon the liberty of the public, and must not be extended beyond its precise terms . . . It is now well-settled rule of interpretation that when a taxing statute admits of two interpretations, one which favours taxpayer/assessee should be adopted. In view of the above, we have no hesitation in holding that the assessing authority wrongly placed reliance upon the case of India Carbon Ltd. 1971 28 STC 603 (SC). In that result, we hold that item No. 17 using the expression coal in the Schedule in question does not include coke . Consequently, the impugned order dated September 26, 2005, annexure 2 to the writ petition cannot be sustained and set aside. Writ petition stands allowed, subject to the above observations.
-
2005 (12) TMI 544 - MADRAS HIGH COURT
... ...
... ... ..... lied by the petitioner as piston ring or oil-engine ring does not in any way alter the basic fact that what is supplied by the petitioner is in fact a steel ring. As held by the apex court the State Legislature has no authority to prescribe a higher rate of tax on declared goods by changing the description of those goods. Article 286(3) of the Constitution obligates the States to be bound by the declaration made by Parliament regarding the goods which are of special importance in inter-State trade or commerce, as also the restrictions and conditions including the ceiling on rates, at which States may levy tax on such declared goods. In view of the foregoing reasons, we are of the view that the conclusion arrived at by the authorities below are not correct and the product manufactured by the petitioner would come within the meaning of entry 4 of the Second Schedule to the TNGST Act. For the above reasons, the writ petition is allowed. The rule nisi is made absolute. No costs.
-
2005 (12) TMI 543 - ALLAHABAD HIGH COURT
... ...
... ... ..... shown. The judgment in the case of United Breweries Ltd. v. State of Andhra Pradesh 1997 105 STC 177 (SC) 1997 3 SCC 530 proceeded upon the very clear terms of the bailment that were made known by circulars to the customers. The judgment found that the intention of the brewer was to get the empties back, as evidenced by the fact that the rate of the deposit was less than the cost of the beer bottle. In my view of the facts and circumstances of the present case, the decision of apex court in the case of United Breweries Ltd. v. State of Andhra Pradesh 1997 105 STC 177 (SC) does not apply. For the reasons stated above, in my opinion, amount of bottle charges was the part of the turnover and is liable to tax. In the result, both the revisions are allowed. Orders of Tribunal in Appeal No. 273 of 1991 for the assessment year 1985-86 and in Appeal No. 85 of 1991 for the assessment year 1986-87 are set aside. The aforesaid appeals filed by the Commissioner of Trade Tax are allowed.
-
2005 (12) TMI 542 - KARNATAKA HIGH COURT
... ...
... ... ..... 9(2-B) of the CST Act can be employed by the State sales tax authorities only if the CST Act provides for a substantive provision for the levy and charge of interest on delayed payment of penalty. Therefore, I am unable to accede to the submission of the learned Additional Government Advocate that the combined reading of section 9(2-B) and section 13(2) of the Act permits the State to collect interest on delayed payment of penalty. Therefore, the notice, annexure B, to the extent it directs the petitioner to pay interest on delayed payment of penalty, is liable to be quashed. Accordingly, it is quashed and it is declared that the respondent is not entitled to collect interest on delayed payment of penalty of Rs. 2,52,704, as claimed in notice, annexure B. In terms stated above, this petition is allowed and disposed of. However, no order is made as to costs. Smt. Niloufer Akbar, learned Additional Government Advocate is given four weeks 39 time to file her memo of appearance.
-
2005 (12) TMI 541 - ANDHRA PRADESH HIGH COURT
... ...
... ... ..... 11 STC 181, which differentiates mosquito repellents from pesticides and insecticides . We have gone through the judgment referred to above. The Supreme Court was dealing with a case from Gujarat, and the Gujarat Sales Tax Act has a specific entry for Jet Mat . Therefore, the Supreme Court concluded that as there was an entry for Jet Mat separately, it could not be included in an entry for pesticides and insecticides . Admittedly, there was no separate entry for mosquito repellents in the Andhra Pradesh General Sales Tax Act, 1957 at the relevant point of time. A specific entry, however, has been now carved out in the Schedule with effect from January 1, 2000 as entry 203. In these circumstances, we hold that the mosquito repellents shall be treated as insecticides till January 1, 2000 and therefore, the revisional orders to that extent are set aside. The writ petitions are accordingly allowed to the extent indicated. No costs. That Rule Nisi has been made absolute as above.
-
2005 (12) TMI 540 - GAUHATI HIGH COURT
... ...
... ... ..... debate before the revisional authority. Learned single Judge could have simply disposed of the writ petitions granting liberty to the appellant-writ petitioners to raise all the objections before the Joint Commissioner with further direction to consider the same. These three writ appeals, in which we find no merit, are accordingly dismissed with the clarification that the observations made by the learned single Judge in disposing of the writ petitions, as well as the observations if any made in this order, shall have no bearing whatsoever upon the merits and the appellants-writ petitioners are perfectly at liberty to raise all the objections that have been raised in the writ petitions and such other objections which may be available to them in law and all such objections are required to be considered by the revisional authority in accordance with law without being influenced by these observations, if any, made. The writ appeals stand dismissed without any order as to costs.
-
2005 (12) TMI 539 - KERALA HIGH COURT
... ...
... ... ..... r the assessing authority had committed an error in assessing Rs. 61,95,79,934 as works contract turnover as against the correct figure of Rs. 8,23,57,483. It was noticed that the figure adopted for the purpose of assessment shows no specific details and consequently the appellate authority cancelled the same and directed the assessing authority to re-examine the issue and dispose of the same in accordance with law. With regard to levy of tax on Rs. 16,93,05,949 treating it as turnover of transfer of right to use goods, the assessing authority was directed to reconsider the matter afresh. The directions given by the appellate authority were not interfered with by the Tribunal. We also find no illegality in the finding of the Tribunal. We, therefore, hold that the Cochin Port Trust would fall within the meaning of dealer under section 2(viii) of the KGST Act and consequently assessable to tax. It is so declared. Tax revision case and S.T. revision cases would stand dismissed.
-
2005 (12) TMI 538 - KERALA HIGH COURT
... ...
... ... ..... ut makes the transaction void. There is no provision in the Kerala General Sales Tax Act casting an obligation on the revenue authorities or the sales tax officials to inform the transferee with regard to the amount due from the transferor. If the transferee wants to save the property, responsibility is on the transferee to discharge the liability either by himself or to take steps to see that the transferor pays the amount. The revenue recovery authorities are always free to proceed against the property for recovery of the amount since the transfer of the property effected by the defaulter is void. In any view, notice under section 44(2) of the Revenue Recovery Act has been served on the petitioner on November 29, 2003 and he has replied vide letter dated December 2, 2003 disowning his liability. In such circumstances, we find no infirmity in the proceedings initiated by the respondents to recover the amount. Appeal therefore lacks merits and the same would stand dismissed.
-
2005 (12) TMI 537 - KARNATAKA HIGH COURT
... ...
... ... ..... e petitioner will be left high and dry notwithstanding the present notification doing away with the time stipulation for seeking extension of the benefit. Prayer is not much opposed by the learned Additional Government Advocate and I am of the view that the circumstances necessitate striking down the endorsement at annexure E. In the result, the writ petition is allowed and the impugned endorsement at annexure E is quashed by issue of a writ of certiorari. It is open to the petitioner to apply afresh for seeking extension for continuation of the concession the petitioner had been accorded under the provisions of the Karnataka Sales Tax Act. Respondents also not to take any other coercive proceedings against the petitioner on the premise that the petitioner should have paid the taxes which are otherwise covered by such concession before considering the request of the petitioner for extending such benefit under the VAT Act. Rule issued and made absolute. Writ petition allowed.
-
2005 (12) TMI 536 - KERALA HIGH COURT
Goods or not - technical know-how can be considered as goods unless it is copied or incorporated into any media and then transferred? - rejection of accounts and restoration of turnover estimation made by the assessing authority, though the only purchaser of the commodity was the Government of India? - HELD THAT:- Petitioner has transferred the technical know-how to another company, i.e., M/s. Combustible Pack Ltd., for consideration. M/s. Combustible Pack Ltd. have expressed their willingness to purchase the technology for production of CCC from the petitioner-company. For transfer of technical know-how petitioner received Rs. 1,24,19,567 for the year 19992000, Rs. 56,59,506 for the year 2000-01 and Rs. 13,36,896 for the year 2001-02. Intention of the parties is clearly reflected in the agreement. One party has expressed its willingness to purchase technology required for the production of CCC from the other party and other party has agreed to part with technical know-how for consideration.
The term "goods" used in the Kerala General Sales Tax Act has got a broad and wide meaning. "Goods" have been defined to mean all kinds of movable properties except those specified, namely, newspapers, actionable claims, stocks, shares, etc. Goods which are capable of being abstracted, consumed and used and/or transmitted, transferred, delivered, stored or possessed, etc., are "goods" for the purposes of sales tax. Technical know-how can also be transmitted, transferred, delivered, stored or possessed, etc. Agreement would definitely indicate that there is a transfer of technology for the manufacture of CCC deputing personnel for consideration, i.e., through human media. Transfer of technology in any manner either through floppy disc, CD or through deputing personnel, etc., would constitute sale within the meaning of section 2(xxi) of the Kerala General Sales Tax Act.
Reference made to the judgment of the Supreme Court in ASSOCIATED CEMENT COMPANIES LTD. VERSUS CC [2001 (1) TMI 248 - SUPREME COURT] where Apex Court held Sale is not just of the media which by itself has very little value. The software and the media cannot be split up. What the buyer purchases and pays for is not the disc or the CD. As in the case of paintings or books or music or films the buyer is purchasing the intellectual property and not the media, i.e., the paper or cassette or disc or CD. Thus a transaction sale of computer software is clearly a sale of 'goods' within the meaning of the term as defined in the said Act. The term 'all materials, articles and commodities' includes both tangible and intangible/incorporeal property which is capable of abstraction, consumption and use and which can be transmitted, transferred, delivered, stored, possessed, etc. The software programmes have all these attributes.
The division Bench of this Court of which one of us (K.S. Radhakrishnan, J.) is a party in PAN INDIA NETWORK INFRAVEST PVT. LTD. VERSUS STATE OF KERALA AND OTHERS (AND OTHER CASES) [2004 (12) TMI 656 - KERALA HIGH COURT] held that selling of online lottery tickets which is intangible goods and transfer of which would constitute sale within the meaning of sale under the Kerala General Sales Tax Act. Principles enunciated above would positively show that transfer of technical know-how either through technical personnel by undertaking the work would satisfy the definition of "sale" under section 2(xxi) of the KGST Act - We therefore fully concur with the view of the Tribunal that the transfer of technical know-how by deputing personnel would amount to sale of goods and exigible to tax under the KGST Act.
Rejection of accounts - HELD THAT:- Admittedly, assessee has not produced the manufacturing accounts before the assessing authority. Rule 32(15) of the KGST Rules specifically states that every manufacturer of goods shall maintain daily production accounts, showing quantitative details of the various raw materials used for the manufacture and the quantitative details of the goods so manufactured. It is settled law that non-maintenance of manufacturing account is a valid ground for rejection of accounts and estimation of turnover.
All revision petition dismissed.
-
2005 (12) TMI 535 - KERALA HIGH COURT
... ...
... ... ..... nan 39 s case 2004 137 STC 304, being one rendered without reference to the relevant provisions and without examining the scope of the amended section 17A, cannot be taken and treated as an authority on the interpretation of section 17A. It is a decision rendered sub silentio. Meerannan 39 s case 2004 137 STC 304, hence does not have any binding force as far as the effect of section 17A is concerned. In view of section 17A of the Act, the concept of reasonable period for completing assessments for the period prior to April 1, 1993 is no more of any relevance or significance. The period is as prescribed in the Act. 8.. We hold that under section 17A all assessments prior to April 1, 1993 and not completed as on that date shall be deemed to be pending as on April 1, 1993 and it is open to the Revenue to complete such assessments in accordance with law. The reference is answered as above and the writ petitions are accordingly disposed of. Writ petitions disposed of accordingly.
-
2005 (12) TMI 534 - GAUHATI HIGH COURT
... ...
... ... ..... ple of invoices or debit notes produced before this Court. In our opinion, the matter raises disputed questions of facts which go to the root of the matter. The claim made by the petitioner in the present petition preferred under article 226 of the Constitution of India, therefore, cannot be decided without reference to the entire record. We do not consider it expedient to exercise our power of judicial review under article 226 of the Constitution of India to restrain the respondents-authorities from proceeding further with the provisional assessment. The respondentsauthorities shall complete the provisional assessment as expeditiously as possible. The petitioner shall co-operate and furnish records and all necessary details to the respondents-authorities. 11.. In view of the passage of time, the challenge to the order of provisional attachment shall not survive. 12.. In view of the above discussion, the petition is dismissed with cost. Rule is discharged. Petition dismissed
-
2005 (12) TMI 533 - BOMBAY HIGH COURT
... ...
... ... ..... assessee has failed to establish that saffron is an ayurvedic medicine in the natural form and the assessee has not adduced any evidence to show that saffron is covered under an entry other than entry C-II-78. In these circumstances, finding given by the adjudicating authority that because of its predominant use in cooking as a colouring and flavouring agent, saffron is liable to be classified under entry C-II-78 cannot be faulted. 24.. For all the aforesaid reasons, we are of the opinion that the Tribunal was in error in holding that saffron is not classifiable under entry C-II-78 and erred in holding that saffron is an ayurvedic medicine in the natural form covered in exemption entry 214 of notification issued under section 41 of the BST Act. 25.. Accordingly, the question referred to us is answered in the negative, that is in favour of the Revenue and against the assessee. Reference is disposed of accordingly, with no order as to costs. Reference answered in the negative
-
2005 (12) TMI 532 - MADRAS HIGH COURT
... ...
... ... ..... records and documents shall not be retained for more than thirty days at a time except with the permission of the next higher authority in which case they could be retained up to a period of ninety days at a time. The legal position pointed out by the learned counsel for the petitioner is perfectly valid. If at all, the respondents can seize the documents and retain for sometime. Whereas in this case, the respondent has assessed the tax and recovered a cheque for a sum of Rs. 1 lakh, which was encashed by him. The levy and collection of the said tax is without jurisdiction. Hence, the order impugned in this writ petition is liable to be quashed and accordingly quashed. The respondents are directed to transfer the amount recovered from the petitioner to the regular assessing authority, namely, the third respondent, who is directed to adjust it towards the tax dues. With the above observation, the writ petition is allowed. No costs. Consequently, connected W. P.M.P. is closed.
........
|
