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Assistant Commissioner, Special Circle, Rajasthan, Jaipur Versus National Engineering Industries Limited; Indian Oil Corporation Limited; Hindustan Petroleum Corporation Limited

Leviability of surcharge on turnover tax - Circular/clarification had been issued in regards to this - Held that:- the clarification/circular dated August 31, 2001 bearing No. P.16(4)Tax/Commissioner/2000/1076 may have been addressed to Indian Oil Co .....

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the Tax Board that the surcharge on turnover tax is not leviable. - Decided against the revenue - S. B. Sales Tax Revision Petition Nos. 22 of 2009, S. B. Sales Tax Revision Petition Nos. 492, S. B. Sales Tax Revision Petition Nos. 502 of 2008, S. B .....

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the instant petitions are about surcharge on turnover tax which has been levied by the assessing officer. Both the appellate authorities after analyzing the material available on record and specially the Tax Board in the light of the circular/clarif .....

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efore this court in the case of CTO v. Instrumentation Ltd., Kota reported in [2012] 31 Tax Update 286 and after considering the circular dated August 31, 2001 came to the conclusion that the clarification/circular has been correctly interpreted by t .....

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circular but related to only Indian Oil Corporation Limited who had sought clarification as to whether turnover tax and surcharge is leviable or not and contended that this clarification/circular cannot be held to be having effect on all the assesse .....

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2001 bearing No. P.16(4)Tax/Commissioner/2000/1076 may have been addressed to Indian Oil Corporation Limited but in my view, it is a general circular and has been notified as a notification and for ready reference is reproduced hereunder: 5. This co .....

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ales Tax [2006] 148 STC 225 (SC), Commissioner of Sales Tax, U. P. v. Indra Industries [2001] 122 STC 100 (SC); [2001] 248 ITR 338 (SC) and State of Punjab v. Nestle India Ltd. [2004] 136 STC 35 (SC); [2004] 269 ITR 97 (SC) and Collector of Central E .....

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