|
Advanced Search Options
VAT and Sales Tax - Case Laws
Showing 1 to 20 of 58 Records
-
2013 (6) TMI 931
... ...
... ... ..... ar 2005-2006. Having heard the learned counsel for the petitioner and after going through the impugned order, we are of the view that the Tribunal has jurisdiction to remand the matter for fresh disposal. 2. We do not find any question of law involved in the matter. Accordingly the Revision Case is dismissed. No order as to costs.
-
2013 (6) TMI 775
... ...
... ... ..... r has not completed the investigation. It is also the submission of the learned counsel that, in an identical situation this Court, by Annexure-G order, recording the submission of the learned Public Prosecutor, disposed Crl.M.C.No.3828 of 2012 with a direction to the officer concerned to file final report within a period of three weeks. 4. The learned Public Prosecutor on instruction submitted that some more time is required to complete the investigation. 5. On considering the submission made by the learned counsel for the petitioners as well as the learned Public Prosecutor, according to me, this petition can be disposed of with a direction to the Excise Inspector concerned to complete the investigation without any further delay. In the result, this Crl.M.C. is disposed of directing the Excise Inspector, Kunnamangalam Excise Range to expedite the investigation in C.R.No.14 of 2013 of that Excise Range and submit a report in the court concerned as expeditiously as possible.
-
2013 (6) TMI 738
... ...
... ... ..... cation to condone the delay, inclusive of additional affidavit, we are of the opinion that the delay has been sufficiently explained and the applicant should be given an opportunity to submit the case on merits. 4.01. Considering the decision of the Hon'ble Supreme Court in the case of CIT Vs. West Bengal Infrastructure Development Finance Corporation Ltd., reported in (2011) 334 ITR 269 (SC), as the revenue effect is very much and the effect of the judgement of the tribunal would be permanent, present application deserves consideration and the delay is required to be condoned, however, on imposing reasonable costs upon the applicant to be paid to the respondent. 5.00. In view of the above and for the reasons stated above, present application is allowed. The delay caused in preferring the appeal is hereby condoned on condition that the applicant shall pay costs of ₹ 10,000/- to the opponent which shall be done latest by 31/7/2013. Rule is made absolute accordingly.
-
2013 (6) TMI 716
Whether, in the facts and circumstances of the case, the Tribunal is legally right in law in holding that the materials which are used in the execution of works contract is liable for exemption under section 3B(2)(c) of the Act?
Whether the assessee had converted the materials purchased into mosaic tiles in their own place of business and converted the raw materials purchased into finished product, that is mosaic tile, which is the different product manufactured from out of white cement, red oxide, etc.?
-
2013 (6) TMI 703
Condonation of delay - Whether the Tax Appeal may be registered to file by giving it Paka number or not - Held that: - In the facts and circumstances of the case, time to deposit the cost which the applicant is liable to deposit pursuant to earlier order to 28.5.2013 - Under the circumstances, Registry may now give the Paka number to the Tax Appeal and place it for admission hearing.
-
2013 (6) TMI 701
... ...
... ... ..... option of the customers and the basis of sale is ex-factory ? 3. Whether the Sales Tax Appellate Tribunal is justified in holding that the responsibility of the petitioner does not cease ex-works and that the intention is to deliver the cylinder at the buyer’s place ? Both sides agree that the issue involved in this tax case is covered by the decision of the Division Bench of this court reported in 1999 115 STC 629 (Mad) (Ram Oxygen Private Limited v. Joint Commissioner (SMR) of Commercial Taxes) wherein, under similar circumstances, this court remanded the matter back to the authority as regards the freight charges and supply of cylinder. Having regard to the decision of the Division Bench, which is again followed in W. P. Nos. 10500 to 10503 of 2003 dated April 4, 2003, the order of the Tribunal stands set aside and the matter is restored back to the files of the assessing officer to make fresh assessment. The tax case (revision) is disposed of accordingly. No costs.
-
2013 (6) TMI 700
... ...
... ... ..... amil Nadu General Sales Tax Act, 1959 under similar circumstances, this court had considered the said issue in State of Tamil Nadu, represented by the Deputy Commissioner (CT), Salem Division, Salem v. Sri Bhavani Textile Processors, Akkarikodivery, Gobichettipalayam (T. C. No. 78 of 2011 dated September 22, 2011) wherein, following the decision of this court dated July 1, 2011 in a batch of cases in T. C. (R) Nos. 842, 817, 818, 819 to 823, 826, 811, 843, 849, 850, 870, 982, 987, 990, 1036, 1038 and 1040 of 2006, this court confirmed the levy of tax under the Tamil Nadu General Sales Tax Act, holding that there was transfer of goods involved in the works contract under section 3B of the Tamil Nadu General Sales Tax Act. Considering the fact that, the assessee had purchased the dyes and chemicals on inter-State transactions, we have no hesitation in allowing the tax case. Consequently, the order of the Tribunal is set aside and the tax case revision stands allowed. No costs.
-
2013 (6) TMI 699
... ...
... ... ..... of tax based on the declaration furnished by the purchasing dealer. Considering the violation of form XVII supplied, the differential tax and the levy of penalty was sought to be imposed on the assessee. It is seen from the order passed by this court in T. C. No. 595 of 2005 dated August 26, 2010 that under similar circumstances, in the case of one of the assessees covered by the common order passed by the Tribunal, this court applied the decision of this court reported in 2006 148 STC 419 (Mad) (Sree Murugan Engineering Products v. Commercial Tax Officer, Coimbatore), holding that on the contravention of the condition in form XVII, tax and penalty could not be imposed on the seller, but only as against the purchasing dealer. In the circumstances, this court allowed the tax case filed by the assessee. Following the said decision, the order of the Tribunal stands set aside and the tax case revision is allowed, cancelling the levy of penalty and the differential tax. No costs.
-
2013 (6) TMI 698
... ...
... ... ..... that the Tribunal should have taken up its reasoning to a logical end to remand the matter back to the assessing officer for a fresh proceeding by granting an opportunity to the assessee to place its objection, after supply ing all the materials seized at the time of check of movement of goods. In the circumstances, while setting aside the order of the Tribunal, we restore the matter to the files of the Commercial Tax Officer, Park Town II Assessment Circle, Chennai, for a de novo hearing. We direct the assessing authority to furnish the documents sought for by the assessee and the recovered materials, the details regarding the place of recovery and grant opportunity to the assessee so as to enable the assessee to place its objection and finalise the assessment in accordance with law. After giving an opportunity to the assessee, it is open to the assessing authority to finalise the assessment in accordance with law. The tax case revision is disposed of accordingly. No costs.
-
2013 (6) TMI 697
... ...
... ... ..... dient to make out that part of the section, namely, a deliberate intention to suppress an assessable turnover which should, in fact, have existed. It is not possible to say, merely from the fact that there has been a reassessment of escaped turnover on the basis or best judgment, that there has been a wilful non-disclosure of assessable turnover. There must be something to indicate that the turnover did in fact exist and that the assessee had wilfully not disclosed that assessable turnover.” Going by the decision of this court and having perused the order of the assessment, we have no hesitation in holding that in the absence of clear finding on the aspect of wilful non-disclosure, penalty could not be levied under section 16 of the Act. In the circumstances, we have no hesitation in setting aside the order of the Tribunal, thereby cancelling the levy of penalty. In the result, the order or the Tribunal is set aside and the above tax case revision is allowed. No costs.
-
2013 (6) TMI 695
... ...
... ... ..... case had been done based on the turnover of sale of oil-cake. The assessee is stated to have purchased the oil-cake from agriculturists. Inability to prove the existence of the persons, per se, does not call for levy of penalty at 150 per cent. Thus, taking note of the facts and circumstances of the case, we reduce the penalty from 150 per cent. to 50 per cent. of the tax due on the suppressed turnover, assessable under the Tamil Nadu General Sales Tax Act. In the result, we direct the assessing officer to re-compute the penalty in respect of the turnover assessable under the Tamil Nadu General Sales Tax Act alone, leviable at 50 per cent. of the tax due. We make it clear that the question of levy of inclusion of tax liability under the Tamil Nadu Sales Tax (Surcharge) Act and the Tamil Nadu Sales Tax (Additional Surcharge) Act for the purpose of computation of 50 per cent. penalty, however, does not arise in this case. This tax case (revision) stands disposed of. No costs.
-
2013 (6) TMI 672
Delay in online application in form IB to remit compounded tax for cooked food - Doctrine of substantial compliance - Doctrine of implied power - petitioner argued that there is no prohibition or inhibition going by the phraseology of rule 11 of the Rules, and therefore, the statutory authority could have accepted the application for compounding, since they did not find any other default or defect in it - Held that:- The doctrine of substantial compliance does not, in any manner, authorise a statutory authority to permit institution of certain matter in the form of returns, etc., after the period prescribed. If the doctrine of implied power or the doctrine of substantial compliance is stretched to that limit, we can easily foresee abuse of power. The provision in rule 11 of the KVAT Rules, read with section 8 of the KVAT Act, does not provide any room for the statutory authority to condone delay on a ground referable to default of the assessee or his accountant, as in the case here. - Decided against assessee.
-
2013 (6) TMI 671
Retention of documents - How long can the accounts, registers, records or other documents seized under the provisions of the Kerala Value Added Tax Act, 2003 be retained by the officer seizing them - held that:- The documents in the instant case (numbering about 23) including purchase bills, stock register, retail invoices, etc., were seized from the business premises of the petitioner under exhibit P3 receipt dated November 10, 2011. The petitioner is a registered dealer under the Act engaged in the business of gold jewellery with the trade name "Malabar Gold" and the business premises was its branch at Pathanamthitta. The intelligence squad of the Department of Commercial Taxes also took physical stock of the jewellery available in the premises and prepared exhibit P2 shop inspection report on the same day. - more than 18 months (540 days) have now expired after the seizure of the documents and its retention by the Intelligence Officer without any demonstrable reason. It is however fairly conceded by Mr. V. V. Asokan, Advocate on behalf of the petitioner, that a notice dated March 7, 2013 under section 67(1) of the Act proposing to impose a penalty has been received. But the proceedings for the imposition of penalty under sections 67, 68, 69 and 70 of the Act are altogether different from prosecution covered by sections 71, 72 and 73 of the Act. I cannot therefore agree with the contention of Mr. Shaij Raj. T.K., Government Pleader on behalf of the respondents, that proceedings for penalty tantamount to proceedings for prosecution. - Decided in favour of assessee.
-
2013 (6) TMI 670
Levy of tax on the estimated sale value of shutters - assessing officer rejected the contention of the assessee that the shutters came into existence only in the course of execution of the works contract - assessee contends that being an indivisible works contract and that the shutters came into existence only by way of accretion at the work site, there could be no liability to tax - Held that:- Court straight away reject the contention of the assessee by following the decision of this court reported in [2001 (9) TMI 1114 - MADRAS HIGH COURT] (Apparels and Handloom Exporters Association v. State of Tamil Nadu), which was also considered by us in other previous cases also. Thus when the nature of execution of the work demanded that the assessee took the material to the site of the customer and executed the work, it does not mean that there was no sale of the shutters. Similar issue was also considered by the apex court in the decision reported in [2005 (2) TMI 519 - SUPREME COURT OF INDIA] (State of Andhra Pradesh v. Kone Elevators (India) Ltd.). - Decided against assessee.
-
2013 (6) TMI 669
Can an assessment under the Central Sales Tax Act, 1956 be completed belatedly by availing of the time extended for the relevant year under the Kerala General Sales Tax Act, 1963 - Held that:- Heavy reliance is placed by the petitioner on State of Punjab v. Bhatinda District Co-operative Milk Producers' Union Ltd. [2007 (10) TMI 300 - SUPREME COURT OF INDIA] to urge that a reasonable period of four years should be read into the Rules. The Supreme Court has in the said decision held that the power to revise suo motu under section 21 of the Punjab General Sales Tax Act, 1948 should be exercised within a reasonable period. The period was arrived at on the basis of the statutory scheme and the notice issued to show cause against the proposed revision of assessment order five years after its completion was quashed. It is the case of the petitioner that a period of four years for completing the assessment under rule 6(5) of the Rules is reasonable when the same period has been specified for reassessment under rule 6(7) and 6(8) of the Rules. There is however no scope for such hypothesis in the instant case since section 17 of the KGST Act comes to the rescue of the respondents to complete the assessment within the extended time in view of section 9(2) of the CST Act. I however permit the petitioner to file objection to exhibits P1, P3 and P4 notices and raise all available contentions notwithstanding the fact that its attempt to nip the assessment in the bud is hereby aborted. - Decided against assessee.
-
2013 (6) TMI 668
Reopening of assessment - Non acceptance of return - Held that:- Though ground is raised before the first appellate authority that turnover included pure labour contract it is not made specific nor a claim for deduction of annual maintenance charges is made by the assessee, but only a ground. In the absence of any specific issue made in respect of annual maintenance charges and proper foundation having been laid by the assessee to claim the same, we cannot merely because the assessee had contended that the turnover included value of labour which was purely in the context of the earlier stand that it was only a works contract and not a sale and therefore we cannot permit the assessee to come up with such grounds in these revision petitions on the premise that the authorities have committed an error on this aspect.
The main question of law sought to be raised in these revision petitions being the question as to the transaction is a sale or a works contract and in almost identical circumstances, the Supreme Court having held that it is a sale in Kone Elevators' case [2005 (2) TMI 519 - SUPREME COURT OF INDIA], this question is now covered by the judgment of the Supreme Court and therefore the revision petitions are only to be dismissed. - Decided against assessee.
-
2013 (6) TMI 639
Levy of interest - valuation dispute - admitted tax - held that:- The applicant is contesting the liability of tax on the amount of Central Excise Duty since very beginning. At no stage the liability has been admitted. In the present revision also, the liability is being disputed. There is no earlier decision of this Court or Apex Court in the case of assessee or in any other case on the similar facts and circumstances, at the relevant time wherein it has been held that the Central Excise Duty is part of the turnover and liable to tax.
Therefore, it is a case where the assessee is bonafidely disputing the liability of tax on the Central Excise Duty. Thus, it cannot be treated as admitted tax and the interest under Section 8 (1) of the Act cannot be levied and demanded. The authority below is only entitled for the interest under Section 8 (1-B) of the Act and not under Section 8 (1) of the Act. - Decided partly in favor of assessee.
-
2013 (6) TMI 604
Reassessment proceedings - entry tax assessment - under the 'Gas Sale Contract', the GAIL was supplying gas to the buyers. The gas was measured by the equipments installed at the gas measuring station maintained by GAIL at the buyer's premises. The GAIL alleges that the security of the meter installed at the premises of the buyers is exclusive responsibility of the buyer concerned. If the meter was found tampered, the gas drawn beyond the metered quantity can be treated as unauthorised extraction. - The GAIL is aware of the quantities of the gas, which is alleged to be stolen by the buyers, and has raised the invoices. It is not denied that the gas was drawn, and will thus be treated to be supplied, even if the extraction was unauthorised. - The price was not paid as the quantity of the supply was not admitted.
Held that:- the dishonest extraction of the gas by tampering the meter, of the unmeasured supply would not prima facie fall within the definition of theft as the consent of GAIL, in supply of gas was not absent. The unauthorised extraction of gas by tampering with the meter would at best amount to criminal breach of trust. The raising of bills for supply of such unmeasured quantity of gas by tampering of meter will amount to the consent for such supply, under the contract.
Additional Commissioner has not erred in law in extending the limitation for making re-assessment of the assessment years 2004-05 and 2005-06. He has given sufficient reasons supported with the grounds of his belief, that the turnover had escaped assessment on the material furnished by the assessing authority. The Deputy Commissioner, Commercial Tax has also not committed any error of law in issuing notice for re-assessment, for which he has given sufficient grounds after considering the reply given by the petitioner. - Decided against the assessee.
-
2013 (6) TMI 576
Form H - sale in the course of Export - Exemption on the purchases of raw hides from unregistered dealer - held that:- the test to be applied is, whether there is an inseverable link between the local sale or purchase on export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then a claim under section 5 (3) for exemption from State sales tax is justified, in which case, the same goods theory has no application.
The applicant purchased raw goat skins from unregistered dealer and sold to the exporter. The authorities below have recorded the finding that the goods mentioned in the invoices, by which the goods have been sold, are different to the goods mentioned in the bill of ladding and Form 'H'. It means that the goods, which had been exported, were different to the goods sold by the applicant. In Form 'H' the foreign buyer's order number and date are not mentioned.
Therefore, Form 'H' filed was incomplete and inadmissible for the transaction in dispute. The copy of the order of the foreign buyer has not been produced before any of the authorities to show that the purchases by the exporter from the applicant was inextricably connected with the export and there existed a bond between the contract of sale and the actual export. Such link is missing in the present case.
Therefore, in view of the law laid down by the apex Court, in the case of State of Karnataka v. Azad Coach Builders Pvt. Ltd. And another [2010 (9) TMI 879 - SUPREME COURT OF INDIA], the sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of the Central Sales Tax Act. The Tribunal has rightly held so. - Decided against the assessee.
-
2013 (6) TMI 554
Release of Seized of goods - whether the tribunal is legally justified in reducing the security of 40% of the estimated value of the goods to twice the amount of tax imposable on the value of the goods so estimated. - held that:- The Act only provides for a maximum of amount of security to be demanded and does not specifies any fixed amount of security. The maximum amount of security demanded is also relaxable at the discretion of the Commissioner/Deputy Commissioner for sufficient reasons to be recorded in writing. Such a decision is even appealable before the tribunal having power to confirm, cancel or vary the order appealed against which, certainly leads to a conclusion that the tribunal is vested with the power to demand lesser amount of security and not to stick at the security of 40% of the estimated value of the goods in directing for release of the same.
Tribunal has the authority in exercise of its appellate power to direct for release of the goods on a lesser amount of security than 40% of the estimated value of goods seized. - Decided against the revenue.
|
