GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (5) TMI 182 - MADRAS HIGH COURT

2016 (5) TMI 182 - MADRAS HIGH COURT - [2016] 93 VST 430 (Mad) - Settlement application - Taxability and imposition of penalty - Section 3B and 12(3)(b) of the Act - Full service maintenance agreement charges - Held that:- the application of the assessee for settlement was accepted in terms of one of the Clauses of Section 7 of the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010. It was done only after the assessee paid the entire arrears of tax together with 25% of the interest computed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

MP. No. 2973 of 2016 - Dated:- 22-3-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Petitioner : Mr. N Prasad For the Respondent : Dr. Anita Sumanth, SGP (T) ORDER This tax case revision is filed by the assessee under Section 38 of the Tamil Nadu General Sales Tax Act, 1959. 2. We have heard Mr.N.Prasad, learned counsel for the petitioner and Dr.Anita Sumanth, learned Special Government Pleader (Taxes) appearing for the respondent. 3. In respect of the assessment year 2001-02, the Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cost of repairs. The Appellate Authority also cancelled the penalty after giving a clear finding that the turnover was available in the books of accounts. 5. The assessee filed a second appeal before the Sales Tax Appellate Tribunal challenging the order of remand and challenging the finding that the full service maintenance agreement charges were taxable under Section 3B of the Act. The Department also filed an appeal to the Tribunal, challenging the cancellation of penalty by the First Appell .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version