HIGH COURT RULING - Tax India Online · 2018-10-02 · HIGH COURT RULING 2015-TIOL-1989-HC-UKHAND-CT CCT Vs M/s Rahis Ahmad (Dated: August 4, 2015) Whether the assessing authority

HIGH COURT RULING

2015-TIOL-1989-HC-UKHAND-CT

CCT Vs M/s Rahis Ahmad (Dated: August 4, 2015)

Whether the assessing authority can rectify its earlier order passed under Section 22 of the U.P. Trade Tax Act, by invoking the jurisdiction under Section 9(2) of Central Sales Tax Act - NO: HC

2015-TIOL-1975-HC-AP-CT

M/s Dinakar Process Vs CCT (Dated: July 22, 2015)

Whether the Commissioner Commercial Taxes could have revised the order of the Appellate Deputy Commissioner on the ground that the appeal should not have been entertained as it was filed belatedly, when no such ground was raised in the earlier show causes notice proposing to revise the order of the Appellate Deputy Commissioner - Whether printing and supply of cine-wall posters was in the nature of works contract - Whether printing and supply of cine-wall posters could be subjected to tax as deemed sale of goods under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956 for the assessment years ending prior to 31.03.1993 - Whether the Commissioner (Commercial Taxes) could have directed the assessee to pay tax under the Andhra Pradesh General Sales Tax Act, 1957, and the Central Sales Tax Act, 1956, on such transactions when the order of the Appellate Deputy Commissioner, setting aside the order of the assessing authority withholding refund under Section 33-BB of the Andhra Pradesh General Sales Tax Act, 1957, had attained finality – Whether the assessee is entitled to retain the tax collected by them under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956.

2015-TIOL-1971-HC-MAD-CT

CCT Vs M/s Sundek India Ltd

Whether when there is ambiguity in a clarification issued by the Department, with regard to the rate of tax payable by the assessees, the benefit of such ambiguity should be extended to the assessees only - YES: HC

2015-TIOL-1970-HC-P&H-VAT

M/s B K Steels Vs State Of Punjab (Dated: August 10, 2015)

Whether the delay of 907 days in filing the appeal would not be called deliberate, when the Authority had sent the copy of the order upon address of its branch office, which was not the correct address, and assessee had never requested the Authoritty to send the order at such address - YES: HC

Whether it was duty upon the Deputy Excise and Taxation Commissioner (A), to send the copy of order to the assessee at its address given in the memorandum of appeal - YES: HC


M/s Amrit Banaspati Co Ltd Vs State of Punjab (Dated: August 7, 2015)

Whether sub section (10-A) of section 29 and the amendment to section 29(4) are retrospective in effect - Whether the date of commencement controls the retrospective operation of the Act – Whether the amendment to Section 29 validates an invalid statute – Whether the proviso to the amended section 29(4) is contrary to the main section – Whether Explanation (2) is contrary to the Rules of natural justice - Whether Explanation (1) to the amended Section makes the old proviso redundant.

2015-TIOL-1956-HC-DEL-VAT

Challenger Computers Ltd Vs Commissioner of Trade and Taxes (Dated: August 21, 2015)

Whether assessee is required to reverse input tax credits claimed on purchases made by them, in the course of their activities as dealers, on account of credit notes issued by selling dealers, despite the selling dealers having confirmed that they have not reduced their output tax liability – Whether Section 10(5) is retrospective in operation – Whether Section 10(5) of the DVAT Act which imposes for the first time an obligation on the buying dealer to reverse ITC and thereby, forgo ITC can be said to be clarificatory in nature.

2015-TIOL-1947-HC-MUM-CT

M/s Kothari Industries Vs State of Maharashtra (Dated: August 11, 2015)

Whether deduction as provided in Rule 46A of the Bombay Rules is not allowable while calculating the Cumulative Quantum of Tax Benefits enjoyed by the applicant on sales side where all the invoices of the assessee indicated that the sale price was not to include the component of sales tax and that the sale effected by the dealer was not liable for payment of sales tax

2015-TIOL-1944-HC-AHM-CT

Jashiben Vishnubhai Patel Vs Assistant of Sales Tax (Dated: April 30, 2015)

Whether when the immovable property has been transferred in the name of the assessee in 1995 and the dues are for the AY 1999-2000 and 2000-2001, then such property which belonged to the assessee cannot be put to auction for the dues of her husband - YES: HC

2015-TIOL-1943-HC-AHM-VAT

Dars Automobiles Incorporation Vs State of Gujarat (Dated: August 10, 2015)

Whether depositing of amount of pre -deposit is necessary in order for the Tribunal to decided the matter on merits - YES:HC


Shree Yamuna Trading Co Vs ACCT (Dated: July 29, 2015)

Whether if the registration of sellers from whom the assessee purchased some goods, has been cancelled with retrospective effect, the assessee was liable to pay taxes on that basis - NO: HC

2015-TIOL-1925-HC-MAD-VAT

Ran India Steels Pvt Ltd Vs CTO (Dated: June 4, 2015)

Whether in case the assessee has registered with the Commercial Tax officer, it is proper on the part of the Assistant commissioner to have access to the documents of the assessee that are available with the Commercial Tax officer - NO: HC

Whether the Assessing Officer al one is allowed to embark upon the fact finding exercise to ascertain the quantum of loss of the goods - YES: HC


Jay Ambe Traders Vs State of Gujarat (Dated: May 7, 2015)

Whether reasonable time should be granted to the assessee to deposit the balance amount of pre-deposit, in interest of justice - YES: HC


State of Gujarat Vs M/s Neelkamal Metals (Dated: May 1, 2015)

Whether when the input tax credit in the account of the dealer is more than tax liability for the current year in question, if the said input tax credit available in the account of the dealer is appropriated towards the tax liability of the current year, there is no further tax liability - YES: HC

2015-TIOL-1902-HC-P&H-CT

Haryana Vanaspati And General Mill Vs State of Haryana (Dated: August 7, 2015)

Whether in case a pre-deposit is made as a precondition for the hearing of appeal under the Central Excise Tariff Act, 1985, the assessee ultimately became successful in these proceedings, refund would be granted to the assessee with interest from the date of refund order - YES: HC


State of Andhra Pradesh Vs M/s Polygone Refractories Ltd (Dated: June 30, 2015)

Whether end user test is the predominant test to be applied in the case of fire bricks,

to consider whether they fall under Entry 32 of the 1st Schedule or not - YES: HC

Whether merely because bricks are made fire resistant, they do cease to be bricks within Entry 32 of the 1st Schedule to the APGST Act a nd are to be taxed at the rate specified there under - NO: HC

Whether i n the absence of a specific entry being there the generic and natural meaning had to be given to the entry and the same would have to be taxed as falling in the same entry - YES: HC


State of Gujarat Vs Kiran Industries (Dated: May 1, 2015)

Whether when the input tax credit in the account of the dealer is more than tax liability for the current year in question, if the said input tax credit available in the account of the dealer is appropriated towards the tax liability of the current year, there is no further tax liability - YES: HC


Manoj Babulal Dugar Vs State of Gujarat (Dated: April 10, 2015)

Whether where the finding of fact was recorded by the first appellate authority that the order of pre-deposit to be served upon assessee deserves serious consideration and there was malafide intention on the part of assessee , then in absence of evidence to the contrary, no interference is warranted by second appellate court – YES: HC

Whether where at no point of time the assessee had pleaded any financial crunch or hardship, then the order passed by the Tribunal of pre -deposit, does warrant any interference of appellate court under Article 226 of the Constitution – NO: HC

2015-TIOL-1875-HC-MUM-CA

Thomas Cook Insurance Services (India) Ltd (Dated: July 2, 2015)

Whether it is necessary under a scheme of arrangement, the consideration for transfer of an undertaking must come in the form of an allotment of shares of a transferee company - NO: HC

2015-TIOL-1862-HC-KAR-CT

M/s Shree Sheele Pvt Ltd Vs Addl CCT (Dated: August 5, 2015)

Whether an ante dated order passed only to circumvent the limitation period of four years provided under Sub-section(4) of Section 22A, has actually got any legal precedence - NO: HC


Shyam Oil Mill Vs State of Gujarat (Dated : April 30, 2015)

Whether when at the time of passing an order denying the benefit of input tax credit, the assessee dealer was not given any opportunity of being heard, is it justified to pass an order on such basis - NO: HC


Mrf Ltd Vs CTO (Dated: June 25, 2015)

Whether the Department at the time of completing the assessment can insist upon the uploading of the declaration forms online when the assessee submits the same in the physical form, as has been presented to them by their buyers when there is no specific indication in the Central Sales Tax Act or the Puducherry Value Added Tax Rules to provide the declaration forms in electronic form and there is no facility for such purpose.


State Of Gujarat Vs Delta Rubber And Plastics Products (Dated: August 5, 2015)

Whether retrospective cancellation of registration of the selling dealer, can have any effect upon any person who has acted upon the strength of a registration certificate when the registration was current - NO: HC

2015-TIOL-1831-HC-MUM-VAT

M/s Bharat Heavy Electricals Ltd Vs State of Maharashtra (Dated: July 21, 2015)

Whether the powers of remission of interest are available while dealing with claim under the Central Sales Tax as such claims have to be decided and determined by the authorities under the Bombay Sales Tax Act - YES: HC

Whether if the xerox copies could have been made available and stated to be of certain originals or certain true copies, then, those should original copies should have been produced and at the right stage in order to prove a point - YES: HC


M/s Highness Coconut And Trading Co Vs State Of Gujarat (Dated: May 5, 2015)

Whether when a dealer has entered into business transactions knowingly with such parties whose registration certificates have been cancelled, it gives a right to the Revenue authorities to cancel ab initio the registration certificates of such dealer under the VAT Act as well as CST Act - YES: HC


Veer Service Station Vs Gnct Of Delhi (Dated: August 4, 2015)

Whether Explanation 2 to Section 2 (1) (zd) of the Delhi Value Added Tax Act which permits levy of VAT on the sale price of a transaction which is yet to take place is ultra vires the Constitution

2015-TIOL-1810-HC-ALL-VAT

M/s Sony India Pvt Ltd Vs State of UP (Dated: February 10, 2015)

Whether it is necessary that an order of refund is required to be passed by the assessing authority in the assessment order or by the appellate authority - NO: HC

Whether if no orders are passed, it is open to the assessee to file an application u/s 40 of the VAT Act for refund of the amount upon which the competent authority is obliged to adjudicate on that application - YES: HC


K Thirumalaisami Vs JCCT (Dated: July 10, 2015)

Whether if only at the time of filing appeal before the Appellate Assistant Commissioner, the assessee has raised the plea of his ill health on the basis of the doctor's certificate, the same can be accepted as a valid proof of assessment - NO: HC

Whether when the assessee intentionally suppressed the sales declared by him in the books of accounts, the order passed by the Revisional authority accepting the same is erroneous in nature - YES: HC


Sony India Pvt Ltd Vs CTT (Dated: August 4, 2015) Whether upon mere failure of the Commissioner to determine the VAT rate applicable on the sale products within the prescribed period, the proposed determination as indicated by assessee can be treated as deemed determination by the Commissioner if such determination was applied without waiting for the Commissioner's response - NO: HC

Whether mere filing of another request application before Commissioner regarding determination of VAT rate can be held as waiver of the right to deemed determination - NO: HC

Whether digital still cameras (DSCs) can be classified as IT products under Entry 41 in Schedule III to the DVAT Act, 2004, in case the same is not included by the legislature in the category of IT products during concerned period - NO: HC

Whether where there is a reasonable doubt as regards applicability of Entry 41 to DSCs, charging of tax at lesser percentage on assessee's bonafide belief deserves acceptance and such conduct of assessee cannot be characterised as deliberate attempt to avoid paying a pplicable VAT so as to warrant levy of penalty - YES: HC

Whether transmission apparatus 'digital still image video cameras', can be construed to be a sub-species of 'transmission apparatus', if 'transmission apparatus' is capable of receiving the transmission signals, whereas, DSCs is not - NO: HC

Whether a dealer can be made liable to pay 12.5% tax on the turnover of sales of DSCs, in case the nomenclature as suggested by the Empowered Committee meant that DSCs are not to be excluded from the list of items which would be subject to 4% tax - NO: HC


ADDL CST Vs Agarwal Containers Pvt Ltd (Dated : July 28, 2015) Whether principle of merger can be invoked in respect of a revisional order containing withdrawal of sales tax exemption which has gained finality and which does not speak of any impropriety - NO: HC

Whether principle of merger in respect of revision of taxable turnover & disallowance of credit notes can be invoked after expiry of three years of limitation period - NO: HC


Bipinkumar And Brothers Vs State of Gujarat (Dated: May 6, 2015)

Whether input tax credit on purchases made from an enterprise can be denied on the ground that the registration certificates of such enterprises were cancelled on ground of alleged involvement in biling activities - YES: HC


Munish Jain Vs State Of Haryana (Dated: July 27, 2015)

Whether an assessee is entitled to avoid jurisdictional steps of filing an appeal in seeking a permanent injunction against the Sales Tax authorities in discharge of their statutory duties in making assessments - NO: HC

Whether regular courts should stay their hands in granting injunctions to the detriment of Government revenues on which depend the development programmes of the Government - YES: HC


Rajesh Traders Vs State Of Tamilnadu (Dated: July 27, 2015)

Whether in case a matter is covered by special Statute, the Trial Court, at the first instance, should have to consider as to whether the suit is legally maintainable -YES: HC

Whether when the Legislature has constituted a machinery under the Act to redress the grievances of the assessees, it is given a right to file appeal before the appellate authority and revision before the revisional authority - YES: HC


Vithalani Exports Vs ACCT (Dated: July 29, 2015)

Whether in the absence of the sufficient reasons assigned by the Assessing Officer during assessment, the order thus passed becomes vulnerable and therefore, requires to be quashed and set aside - YES: HC

2015-TIOL-1770-HC-KAR-VAT

M/s Sowbhagyalakshmi Enterprises Vs Addl.CCT (Dated: June 10, 2015)

Whether if the assessee failed to file objections to the notice issued by the Revenue authority, before the commissioner proposes to revise the orders of Assessing Authority as well as the First Appellate Authority, it has to be granted an opportunity of being heard - YES: HC


Sumit Agencies Vs State Of Punjab (Dated: July 8, 2015)

Whether the sudden encashment of the cheque taken from the assessee, in order to meet their targets at the end of the financial year by way of forced recovery is valid as per law - NO: HC


M/s Kiran Distributors Vs CTO (Dated: July 24, 2015)

Whether if there is an error in the check post seal, mistake in the sale invoice, release of detained goods by the commercial tax officer is not allowed, even if the assessee has paid the entire disputed tax - NO: HC


M/s Manchanda And Manchanda Builders Pvt Ltd Vs State Of Haryana (Dated: July 24, 2015)

VAT - Agreement of sale - Value of immovable property - Value of goods transferred

Whether charging VAT on value of land from the developers is ultra vires to the Constitution of India - YES: HC

Whether value of immovable property and any other thing done prior to the date of entering of the agreement of sale is to be excluded in order to comupte VAT on value of goods transferred in course of execution of works contract - YES: HC

2015-TIOL-1751-HC-MUM-MISC

M/s Vibgyor Texotech Ltd Vs State Bank Of India (Dated: July 20, 2015)

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - Section 13(2) & (4), 14, 17(1) & 34.

Keywords: Debt Recovery Tribunal - status quo - territorial limitation - suit - principle of issue estoppel - recove ry of Debts - interlocutory applications.

Whether once the Securitisation Appeal has been preferred and is pending in the court, a refusal of any interim protection or order or relief therein is appealable before the Debt Recovery Appellate Tribunal - YES: HC

Whether multiple proceedings for same relief can be instituted in different jurisdictions of Debt Recovery Tribunals - NO: HC


Nestle India Ltd Vs DCCT (Dated: May 7, 2015)

Whether the Assessing Officer being lower in rank can be permitted to ignore and/or can be permitted to take a contrary view than the view taken by the higher forum, more particu larly, when in the subsequent years, there is no change in circumstances and the decision of the higher forum has been acted upon and implemented for the years – Whether the order passed by the Assessing Officer is not sustainable being beyond the scope of the show cause notice where by the show cause notice, the assesee was called upon to show cause why "Maggi Noodles" shall not be treated as "Farsan and Eatables" falling under Entry 22 and liable to be taxed at 4% whereas by impugned order, the adjudicating authority has passed the order holding that product "Maggi Noodles" would fall within Entry 87 (Residuary Entry) and liable to be taxed at 12.5% plus additional duty.


Sri Saraswathi General Merchant Vs DCTO (Dated: July 16, 2015 ) Whether when the Revenue has failed to provide an opportunity of being heard before passing an order in context of reversal of input credit claimed, when purchases were made from the dealers whose registration was cancelled, the order so passed is valid as per law - NO: HC


Durgesh Distributors Vs DCTO (Dated: July 20, 2015)

Whether goods detained, while travelling, for want of proper documents be relased on payment of one time tax - YES: HC


Lucas Indian Service Ltd Vs CTO (Dated: July 8, 2015)

Whether insistence on the part of department by oral instructions to upload the statutory declaration forms and refusing to accept manual filing of hard copy of the declaration forms cause great impediment to the assessee, especially when the statutory provision does not mandate uploading of statutory forms electronically - YES: HC


Malathy Brick Industry Vs CTO (Dated : June 24, 2015)

TNVAT Act, 2006 - Puducherry Value Added Tax Act, 2007 - Central Sales Tax Act, 1956 - Writ - Whether when the assessee has accepted the assessment order, the correctness of which can also be agitated before the revisional authority, cannot directly challenge the consequential recovery notice before the HC - YES: HC


Meenakshi Paper Stores Vs CCT (Dated: July 22, 2015)

Whether assessee needs to pay one time tax in order to get the detained goods released - YES:HC


Emelson Agencies Vs CT (Dated: July 21, 2015)

Whether when orders of both, the First Appellate authority and the Tribunal, does not disclose any specific material on the basis of which adverse findings have been returned against the Assessee, an order can be passed against the assessee - NO: HC

Whether while making the best judgment assessment, the AO has the liberty to ignoore the records pertaining to the commission received or receivable by the Assessee - NO: HC


Olam Agro India Pvt Ltd Vs CTO (Dated: July 14, 2015)

Whether the assessee has the liberty to challenge the such order by filing revision before the appropriate authority - YES: HC


M/s JMC Projects (India) Ltd Vs State of Karnataka (Dated: June 18, 2015)

Whether when the provision of Section 63A itself is clear that the Joint Commissioner can revise order which is issued up to four years prior, there is no requiremet to consider retrospective applicability of Section 63A of KVAT Act - YES: HC


M Sahul Hameed Vs CCT (Dated: July 9, 2015)

Whether if a mere perusal of the order clearly reveals that no opportunity of personal hearing was given to the assessee while passing an order, it would cause great prejudice to the assessee as there was a violation of principles of natural justice - YES: HC

Whether when it is mandatory to provide the copies of certain invoices which are the basis for issuing the pre-revision notice u/s 22(5), the same can be denied to assessee - NO: HC


M/s Bhora Marbles Vs CTO (Dated: July 3, 2015)

Whether if it is provided in the statute that the owner or other person in charge of the goods vehicle, shall deliver within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State, assessee's vehicle need not carry E-Transit pass in the middle of the transit - YES: HC



TNVAT Act , 2006 - Section 69 - Writ - Whether only after payment of one time tax as quantified by the CTO, the goods detained are to be released - YES: HC

2015-TIOL-1698-HC-AP-VAT

M/s Tulasi Surgicals Vs CTO (Dated: July 13, 2015)

Whether if any authorization issued outside VAT is or without unique No. cannot be considered as a valid authorization for audit/assessment, and any officer conducting audit or assessment without valid authorization shall be liable for disciplinary actio n - YES: HC


Thyssenkrupp Electrical Steel India Pvt Ltd Vs State of Maharashtra (Dated: July 21, 2015)

Whether when the assessee has directly filed an appeal before the High Court, it becomes imperative for the court to direct the Tribunal to consider the facts of the case in a proper manner - YES: HC


State Of Gujarat Vs Kairavi Steel (Dated: July 17, 2015)

Whether merely because while submitting the form and raising the claim of Input Tax Credit, assessee had claimed excess Input Tax Credit than admissible, there is any ground to deny the assessee to adjust the admissible Input Tax Credit against its output tax liability for the current year - NO: HC


Vista Security Technics Pvt Ltd Vs State Of Puducherry (Dated: July 8, 2015)

Whether where the assessee has taken all reasonable steps to comply with the requirement of submitting the statutory declaration forms, though belatedly, it is open to the Department to demand higher rate of tax alleging failure of statutory compliance - NO: HC


Ab Sugars Ltd Vs State Of Punjab (Dated: July 15, 2015)

Whether the High Court has the power to question the correctness of the decision of the Supreme Court even though the point raised before the High Court was not considered by the Supreme Court - NO: HC

Whether the decision in a judgment of SC can be assailed on the ground that certain

aspects were not considered by, or that relevant provisions were not brought to the notice of the Supreme Court - NO: HC


Triveni Engineering And Industries Ltd Vs CTT ( Dated: July 15, 2015)

Delhi VAT – Sections 9, 32 & 33 - Whether the mere fact that the agreement executed by the assessee with the dealer did not contain a clause requiring goods to be imported or that the assessee had itself got the goods released from the Customs authorities would not by itself be factors determinative of the issue whether it was a sale in the course of import – Whether when there is no document to show that the description of the commodity is different or when he concludes that there is "diversion of movement of goods from original destination to some other/different destination, tax cannot be leived.


Elis Exports Vs State Of Haryana ( Dated: July 20, 2015)

Whether when there is a difference in sale amount of Duty Entitlement Pass Book Licence, resulting in under assessment of export income of the assessee, the same can be reassessed u/s 40 - YES: HC


Rathna Café Vs CTO (Dated: July 8, 2015)

Whether a condition of furnishing a bank guarantee can be modified, when it has been directed to the similarly placed persons, such as assessee, to execute only personal bond instead of bank guarantee for the balance amount of tax and penalty - YES: HC


Hindustan Platinum Pvt Ltd Vs State Of Maharashtra (Dated: June 30, 2015)

Whether when the orders passed by Assessing Officers either fail to take note of any objections or does not make a proper and complete reference to the Circulars in the field, the assessee in such a case would be deprived of a fair and reasonable opportunity of placing their version - YES: HC

Whether in such a case an additional opportunity of being heard is also required to be given to the assessee, deprived of such opportunity earlier - YES: HC

2015-TIOL-1660-HC-RAJ-VAT

CTO Vs Penar Industries Ltd (Dated: May 22, 2015)

Whether the words "relating to" has a narrow meaning, and it is to be restricted only to putting of concrete, grit, coal tar etc in context of construction of road - NO: HC

Whether the activity of fixing of profile-safety steel banker at hazardous location on National Highway, should be considered as relating to road - YES: HC


Vividh Print Media Pvt Ltd Vs Deputy Commercial Tax Officer (Dated: July 7, 2015)

Whether where the assessee comes forward with an option of payment of one time tax and seeks for release of goods, the same cannot be denied - YES: HC :


Edelweiss Commodities Services Ltd Vs CTO (Dated: June 23, 2015)

Whether when pursuant to repetitive requests made by the assessee, no opportunity of personal hearing was given to him. High court has the power to remit the matter back to AO for passing fresh orders on merits and in accordance with law, after providing an opportunity of personal hearing to the petitioner - YES: HC

2015-TIOL-1639-HC-UKHAND-VAT

Pernod Ricard India (Pvt) Ltd Vs State Of Uttarakhand (Dated : July 8, 2015)

Whether when the assessee acting upon the different Government Orders has sold different brands of liquor on the rates as fixed by the State Government, it is open to the another department of the Government in view of the doctrine of promissory estoppel to ask the petitioner to pay Commercial Tax again - NO: HC

Whether the Commercial Tax with effect from a certain date would at old rate, till it is modified by the future Government notification/order on prospective basis in terms of sub-section (4) of Section 4 of the Uttarakhand VAT Act, 2005 read with Section 21 of the Uttar Pradesh General Clauses Act - YES: HC

2015-TIOL-1638-HC-RAJ-CT

Rameshwar Prasad Ram Prasad Trading Company Vs ACTO (Dated: May 28, 2015)

Whether once there is a clear cut admission by the assessee himself that the bill produced by him during time of interception, was prepared later on, it was a clear cut case of evasion of tax and attracts levy of penalty u/s 78(5) - YES: HC


Alliance Fibers Ltd Vs State Of Gujarat (Dated: July 8, 2015)

Whether when the authority has already seized the goods before expiry of period of limitation prescribed under section 73(4), such authority would also have the power to make seizure of goods under the provisions of section 68 and 69 - NO: HC


ACTO Vs Binani Cement Ltd (Dated: May 29, 2015)

Whether declaration need to be furnished, if the goods of the class or classes are specified in the registration certificate would mean that the goods, which were being purchased by the assessee, once having been recorded in the registration certificate, requirement of carrying such declaration is still there - NO: HC


M/s Tansasia Bio-Medical Ltd Vs DCTO (Dated: June 25, 2015)

Whether when there is every justification for the Writ Petitioner to seek indulgence of HC to quash the order passed without considering the sufficient cause shown by the assessee, which has caused prejudice only on account of delay in uploading the relevant declarations, the assessee can be denied an additional opportunity of being heard - NO: HC


M/s Shri Kuppayanna Swamy Agency Vs CTO (Dated: June 26, 2015)

Whether where after receiving 3 notices, assessee does not file written reply and Revenue passed assessment order, then does that order will be considered as passed in violation of Circular No.7/2014 (BB1/3589/2014) dated 03.02.2014 issued by the Commissioner of Commercial Taxes. - No : HC


Shanmuga Traders Vs CTO (Dated: June 9, 2015)

Whether on the basis of selling dealers having not paid the tax to the department, the ITC claimed by the dealer is to be reversed - NO: HC



Whether goods detained for want of proper documents, is to be released on payment of tax which is yet to be quantified - YES: HC


Supreme Industries Ltd Vs DCT (Dated: June 6, 2015)

Whether if the e-Transit pass is generated after the movement of goods has been started from the point of despatch, the goods can be detained by the Revenue official treating the assessee as defaulter - NO: HC


M/s Kel Volt India Pvt Ltd Vs DCTO (Dated: June 30, 2015)

Whether if the Revenue official, on inspection of the assessee's goods vehicle, entertains a serious doubt that there has been evasion of tax, passes a goods detention notice and the assessee till date has not made any submission in that regard, can there be a fault in the Revenue's order - NO: HC


Mantri Castles Pvt Ltd Vs ACCT (Dated: June 1, 2015)

Karnataka Value Added Tax Act, 2003 - Writ - alternative remedy - Circular No.12/2009-10 - Whether writ petition filed by the assessee shall not be maintainable, when it has an option to avail an alternative remedy - YES: HC


M/s Siemens Ltd Vs CTO (Dated: March 10, 2015)

Whether in the absence of any notice or order levying penalty or interest prior to settlement of dispute on the claim made by assessee, once the arrears of tax itself are settled, it is open to the Revenue to pass any further orders for collection of interest on the amount which is already paid - NO: HC

Also see analysis of the order


M/s Amma Construction India Pvt Ltd Vs ACCT (Dated: June 4, 2015)

Whether there must be further evidence which is noticed by the assessing authority so as to make further assessment or reassessment - YES: HC

Whether when evidence regarding deduction on the basis of TDS certificate being already before the assessing authority which made reassessment and had granted an order of refund of excess tax paid, could not have later on interfered with the reassessment order - YES: HC

Whether the assessing authority can go into the question as to if TDS certificate could have been issued in the name of assessee or not, after the completion of assessment proceedings - NO: HC


M/s K W Engineering & Signs Pvt Ltd Vs DCTO (Dated: June 24, 2015)

Whether it was open for the check post office to demand the compounding fee as a pre -condition for release of the goods - NO: HC

Whether the collection of tax at the checkpost on the presumption that the goods were likely to be sold clandestinely and the tax would be evaded by the petitioners can be resorted to - NO: HC

2015-TIOL-1548-HC-UKHAND-VAT

M/s Parrys Vs Commercial Tax Tribunal (Dated: June 30, 2015)

Whether in case the assessment orders have been passed by the very same AO in case of similar assessee, there could be a prominent variance in the turnover of initial year of business, on the basis of best judgment assessment principle - NO: HC


Weir BDK Valves Vs ACCT (Dated: June 5, 2015)

Whether the declaration form required for the purpose of assessment can be filed by the assessee at a subsequent point of time after the initial filing of returns, by the means of an application being made before the AO for the extension of time period earlier granted - YES: HC


M/s Pferd Tools Pvt Ltd Vs CST (Dated: June 23, 2015)

Whether if during the course of manufacturing activities along with raw materials, various types of consumables are used, these items do not remain in existence after manufacturing process is over, the same can be treated by the dealer as capital assets - NO: HC

Whether when the dealer himself pointed out the nature of consumables, in that case, is there any reason to doubt the veracity and genuineness of his version, is there any reason to rework and recalculate the set-off in terms of the assessment order - NO: HC


Omega Shelters Pvt Ltd Vs Asst Commissioner CT (Dated: April 24, 2015)

Whether land, being immovable property and not falling within the definition of goods under Section 2(16), is liable to tax under Section 4(7)(a) of the Act - Whether tax, under Section 4(7)(a), is leviable on the consideration received or receivable towards labour and services - Whether liability of contractor to pay tax under clauses (b) and (d) of Section 4(7) would depend on the class and category of contractors to which he belongs, and the nature of the business he is engaged in, and not on the stage of construction when a conveyance deed is executed - Whether the developer can be treated as a dealer falling within the ambit of Section 4(7)(d) prior to execution of a sale deed, and as a contractor falling within the ambit of Section 4(7)(a) or Section 4(7)(b) for the construction made thereafter - Whether a semi-finished structure can be said to be a residential apartment, house or building - Whether the liability of the dealer, to pay tax by way of composition under Section 4(7)(d) of the Act, is on the total consideration received, towards the composite value of the land and building, from the commencement of construction of the residential apartment, house, building etc., till its completion, and not merely on the consideration received for the construction of a semi-finished structure - Whether the entire construction, as specified in the initial agreement entered into between the developer and the prospective buyer, would fall within the ambit of Section 4(7)(d) - Whether VAT, at the rate prescribed in Section 4(7)(d), must be paid on the entire consideration reflected in the sale deed plus the tax payable on the consideration receivable for the remaining construction to make the semi-finished structure a fully complete residential apartment/house and not merely on the consideration reflected in the registered sale deed, to the Sub-Registrar at the time of registration - Whether any construction made beyond the scope of the initial agreement would be an independent works contract not falling within the ambit of Section 4(7)(d) of the Act and on such works contracts, the dealer would be liable to pay tax under Section 4(7)(a) of the Act and its proviso - Whether dealers engaged in the construction and sale of residential apartments, houses, buildings or commercial complexes can be denied the benefit of composition for the construction made by them, for the very same person, after execution of a registered deed for the sale of a semi- finished structure if dealers exercise the option, and comply with the conditions stipulated in Section 4(7)(d) and Rule 17(4).



PAN Parag India Ltd Vs Addl.CIT (Dated : June 3, 2015)

Whether the act of assessee in not sending records along with the person in-charge of the vehicle along with the goods is a clear violation of section 53(12)(b), under these circumstances revisional authority is justified in interfering with the order passed by appellate commissioner and levy penalty for such violation - YES: HC

2015-TIOL-1531-HC-MUM-CA

Madhu Ashok Kapur Vs Rana Kapoor (Dated : June 4, 2015) Whether the right to participate in management given to promoter director by virtue of articles of association of a Company is Proprietary Right - Yes - Whether such rights can be excercised by such director's successors, legal representatives and assigns - YES - Whether rights relating to appointment of director , can be excersied by any director unilaterally - No. - Whether ‘right to recommend' a name of person for directorship can be interpreated equivalent to a ‘right to suggest' and such nominees must be appointed in the manner prescribed by law - Yes - Whether appointment of existing directors, which is not in compliance with AOA of Company can be challenged - Yes.


M/s Imperial Spirits And Wine Pvt Ltd Vs CCT (Dated : June 17, 2015)

Whether when the assessee has a good trackrecord in income tax proceedings and has regularly paid the tax dues, it can be granted an additional opportunity of repayment of tax dues in equal monthly installments - YES: HC


CHD Developers Ltd Vs State of Haryana (Dated : April 22, 2015)

Whether the developers entering into agreements for sale of constructed apartments or flats prior to or during construction would be covered under term 'works contract' and hence were chargeable to VAT.


Ame De Verre (P) Ltd Vs Commissioner Trade And Taxes (Dated : April 24, 2015) Whether the sale of decorative items of glass under the brand name of "Baldi" , fall in the category of "Handicrafts" within the meaning of the expression used in entry no.128 of the third schedule of DVAT Act and, therefore, chargeable to VAT at the rate applicable to the said third schedule.


Green Agency Vs CTO (Dated : June 19, 2015) Whether if the goods were moved with the bills of sale, such assessee dealer can be intercepted and issued a goods detention notice merely on the basis that the vehicle driver has diversified the route from the regular route - NO: HC


Shinago International (India) Pvt Ltd Vs CTO ( Dated : June 15, 2015) Whether if the writ petition has been allowed and the assessee was permitted to file its objections before the authority concerned, is there any justification on the part of the Writ Court for giving a direction for making a deposit of 10% of the tax amount - NO: HC


Edelweiss Commodities Services Ltd Vs CTO (Dated: June 5, 2015)

Whether proceedings with regard to attachment of assessee's bank accounts has to be kept in abeyance, in case assessee's revision petition is pending along with the stay application - YES: HC


M/s Mahaluxmi Edible Oils Pvt Ltd Vs CTO (Dated: June 10, 2015)

Whether in case the assessee has paid 50% of the disputed tax and the High Court, in identical circumstances, has been directing the similarly placed persons to execute only personal bond instead of bank guarantee for the balance amount of tax, the order directing assessee to furnish bank guarantee would be considered as valid - NO: HC

2015-TIOL-1492-HC-KERALA-CT

M/s East Coast Constructions And Industries Ltd Vs Kerala State Electricity Board (Dated: June 4, 2015)

CST Act, 1956 - In-transit sale - Exemption under Section 6(2) of the CST Act 1956- Contract executed for Kerala State Electricity Board - Petitioner made sale in-transit to Board and sought for C Form from Board - Whether Board can seek proof of payment of tax under the CST Act? - Held No. Board directed to issue Form C upon petitioner producing E-2 certificate.

Petitioner executed contract for Kerala State Electricity Board. Petitioner purchased goods from outside the State and transferred the same to the Board by way of sale in-transit. Petitioner furnished ‘C" Form to the seller who in turn issued Form E1 to enable the petitioner avail the benefit under Section 6(2) of the CST Act 1956. Petitioner sought for C Form from the Board to avail the benefit under Section 6(2) of the CST Act. Board denied "C" Form on the ground that petitioner did not produce proof of payment of tax under the CST Act. On refusal by Board to issue Form C,

Petitioner filed writ of mandamus directing the Board to issue ‘C' Form for the value of materials supplied.

Held: first sale alone will be taxable and the tax on subsequent sale will be exempted if dealers are registered. Board cannot insist on proof of tax paid by the first seller but can only demand Form E-2 from the petitioner. Since Board has already admitted supply of materials by the petitioner, they are bound to issue "C" Forms. Board directed to issue "C" Forms to the petitioner as and when petitioner produces E-2 certificate.



A R S Rathinam Agencies Vs CTO (Dated: June 2, 2015)

Whether if there has been violation of principles of natural justice by not affording an opportunity of personal hearing to the petitioner as provided u/s 22(4) of the Act, the order passed by the Revenue authority is valid as per law - NO : HC


M/s Hotel Satkar Vs CST (Dated: June 16, 2015)

Whether in case of a reference application, such application can be disposed of without answering admission, if the assessee's counsel is unable to give any assistance because of the reluctance of the assessee dealer to proceed with the applications and the dealers being disinclined - YES: HC


M/s Sekar Machinery And Electricals Vs CTO (Dated: June 3, 2015)

Whether in case the endorsements made by the Revenue officer clearly show that replies have been filed on behalf of the assessee, it is still open for the Revenue to argue that such replies have not been filed and pass the order ex parte - NO: HC

2015-TIOL-1459-HC-UKHAND-CT

CCT Vs M/s Ballarpur Industries Ltd (Dated: June 2, 2015)

Whether when the assessee has purchased certain goods on the basis of declaration u/s 3-B, there is nothing to show that the packing material was not used or the goods were sold without their packing material being used for the purpose of packing, such benefit conferred upon him can be denied to such assessee - NO: HC.


State Of Gujarat Vs Indian Petro Chemicals Ltd (Dated: June 9, 2015)

Gujarat Sales Tax Act – Section 54(1)(aa) & 41. Keywords - interest, refund arising from appellate order, doctrine of merger &

compensatory measure. Whether assessee is entitled to interest under section 54[1][aa] on refund arising from appellate order.


Rajarajan Traders Vs CTO (Dated: May 21, 2015)

Whether the Department needs to consider the representation of the assessee , and also give an opportunity to file their reply before passing an order on merits and in accordance with law


Brijesh Machine Tools Vs DCTO (Dated: June 3, 2015)

Whether the assessee will have to pay the tax as one time payment under protest as a condition precedent for release of the goods in question, in terms of Section 67(4) and only on such payment, the DCTO shall release the goods forthwith to the assessee.

2015-TIOL-1442-HC-TRIPURA-VAT

Asian Oilfield Services Vs State of Tripura (Dated: May 5, 2015)

Whether in case of a contract of service, when there is no stipulation regarding transfer of goods, machinary or rights to use such property, the same can be considered as 'works contract' even if it is clear that there was no work was to be done except ca rrying out a survey - NO: HC

Whether Geophysical Survey comes under the purview of Works Contract Tax, even in case there was no transfer of the right to use goods transferred under the contract of service - NO: HC

Whether if the assessee is merely engaged in carrying out seismic survey work, which is carried out to investigate the Earth's subterranean structure, the said work would fall within the ambit of Section 4(3) of the TVAT Act - NO: HC

Also see analysis of the Order


M/s Anwar Oil Mill Vs DCTO (Dated: May 21, 2015)

Whether the assessee will have to pay a sum by way of bank guarantee and only after furnishing the same, the goods shall be released.


M/s Kirti Ornaments Pvt Ltd Vs State of Maharashtra (Dated: June 1, 2015)

Whether the state government is vested with the power to prescribe the purchase tax for different classes of dealers, on the turnover of purchase of goods on a dealer holding a certificate of entitlement, and even the State is empowered to prescribe

different rates for different classes of dealers - YES: HC

Whether in view of a conflict between a subordinate legislation, notification and the administrative circular, such circular can have an overriding effect over the notification issued u/s 41 - NO: HC

Whether if more than one construction is possible, the construction which preserves its workability and efficacy, is to be preferred to the one which would render it otiose - YES: HC

Whether when the purchaser purchases raw material at a concessional rate, manufactures the goods by using the State infrastructure, but does not dispose of by 3 methods prescribed u/s 13AA, instead it despatches it to his branch or to his agent, situated outside State, can it escape from the liability of tax leviable under 13AA - NO: HC


M/s Rakhi Agencies Ltd Vs State of Haryana (Dated: May 25, 2015)

Whether when the review petition had been entertained on the point of jurisdiction, which went to the root of the case, the same had to be decided by the same jurisdictional authority - Whether such authority can pass a Revenue order without considering the majority decision of the previous authorities of same level.


M/s Ronak Distributors (P) Ltd Vs CTO (Dated: January 14, 2015)

Whether, on the facts and in law, the security deposits for the goods supplied by the assessee to respective dealers on lease rental basis is to be considered as sale consideration and hence liable to VAT - Whether for ascertaining the true nature of the transaction, intention of the parties, their conduct and the term s of the contract is also required to be reviewed - Whether if any material is sought to be used against an assessee, then it is the requirement of natural justice that the assessee may be allowed to have access to such material for preparing his defence effectively - Whether, for invoking provision of penalty, element of mens-rea is also necessary.


Dwarkadhis Projects Pvt Ltd Vs State of Haryana (Dated: May 28, 2015)

Whether in case the provisions of law are seeking to charge sales tax on any amount other than the value of goods transferred in course of execution of works contract, the provisions would be ultra vires the Constitution of India - YES: HC

Whether value of immovable property and any other thing done prior to the date of entering of the agreement of sale is to be excluded from the agreement value, the value of goods in a works contract in the case of a developer on the basis of which VAT is levied, would be the value of the goods at the time of incorporation in the works even where property in goods passes later - YES: HC


Corona Housing (P) Ltd Vs State Of Haryana ( Dated: May 27, 2015)

Whether the assessment orders and revisional orders passed by the concerned authorities are liable to be set aside with liberty to the appropriate authority, when the assessee has approached the HC at the stage of issuance of notices for framing of assessments itself .


Powerlite Electricals India P Ltd Vs Commissioner Trade (Dated: March 23, 2015) Whether it is the burden of the selling dealer to ascertain the genunity of the declaration in form No. ST -1 submitted by the purchasing dealer - NO: HC

Whether it is the burden of the selling dealer to ensure the compliance of conditions imposed by the Sales tax department on the purchasing dealer at the time of issuance of forms - NO: HC

Whether doubtful activities of the purchasing dealer can be inferred as adverse to the interest of the selling dealer when there is no material available to show complicity between both of them - NO: HC

Whether the benefit of deduction continues to inure for the benefit of selling dealer even if the purchasing dealer is found to have indulged in misutilisation - YES: HC



VIP Marble Vs CTO (Dated: May 14, 2015) Whether when the Revenue authority has passed a certain order without affording opportunity of being heard to the assessee, the same is not viable as per law and hence can be remanded to the lower authority by the High Court - YES: HC


The Supreme Industries Ltd Vs DCTO (Dated: April 22, 2015) Whether while disposing of writ petitions, it is mandatory for the High Court to release the goods subject to the condition that assessee shall pay tax due at the rate demanded in advance, which is a mandatory requirement for composition of offence as per Section 72 of the TN VAT Act.


Vishwanath Realtor Vs State of Gujarat (Dated: April 29, 2015) Whether provisional attachment of personal bank account of an assessee u/s 45 of VAT Act, 2003 can be sustained, where the assessee himself during pendency of assessment has offered for attachment an immovable property of a greater value than the assessed tax liability - NO: HC

Whether order of provisional attachment u/s 45 can only be passed by the

Commissioner, when he is of the opinion that for the purpose of protecting the interest of Government Revenue, it is necessary to do so - YES: HC

2015-TIOL-1397-HC-KERALA-VAT

M/s Vembanad Tempo Vs Agricultural Income Tax And Commercial Tax Officer (Dated: March 23, 2015) Whether when the assessee has not filed his objections even in the extended time period granted by the first appellate authority, it is still possible for the assessee to contest against the order thus passed on the plea that no opportunity of being heard was granted to him - NO: HC


M/s Kiran Distributors Vs CTO (Dated: May 14, 2015) Whether the goods wrongly parked during transit can be detained by the Revenue on flimsy grounds - Whether such detention is possible even if the Tax component on such goods is yet to be decided.


CTO Vs M/s Jai Matadi Distributors (Dated: January 6, 2015) Whether digital decoder and set-top box are two names of one product and notification dated 12th of July 2004 is applicable vis-à-vis on the assessee for charging tax @5%.


M/s Emily Agencies Vs Appellate Deputy Commissioner (CT) (Dated: April 30, 2015) Whether when there is an automatic charge created by the statute on the assets of the assessee, is there any neccessity for a direction to be issued by the Revenue authority to file security for the balance amount of taxes - NO: HC


CTO Vs M/s Samradhi Industries (Dated: April 6, 2015) Whether when the Revenue has not made any endeavour to assail these verdicts by way of revision petition, it is not in fitness of things to examine the issue involved in this revision petition on merits.


S N Realtors Pvt Ltd Vs State Of Haryana (Dated: April 13, 2015) Whether if the provisions of law are seeking to charge sales tax on any amount other than the value of goods transferred in course of execution of works contract, the

provisions would be ultra vires the Constitution of India. 2015-TIOL-1376-HC-MAD-VAT

M/s Saravana Auto Spares Vs CTO (Dated: March 16, 2015) Whether Revenue should not assess the tax based on the purchase value, when assessee has sales turnover of less than Rs. 50 lac.


M/s Vignani Solutions Pvt Ltd Vs State of Karnataka (Dated: March 25, 2015) Whether reassessment order be quashed when passed without giving opportunity to being heared to assessee and in violation of principles of natural justice.


BSL Ltd Vs CCT (Dated: February 27, 2015) Whether non-imposition of penalty by the Assessing Authority being a discretionary order could have been interfered with by invoking revisionary powers u/s 87 of RST Act by the Commissioner - Whether any penalty could have been imposed against the dealer in the absence of a notice u/s 64 of the Rajasthan Sales Tax Act, 1994 - Whether in the facts and circumstances of the present case, the penalty could have been imposed u/s 64 of the RST Act when the application for imposition of penalty in respect of Section 65 was submitted - Whether the revisional authority could have clubbed 5 assessments when atleast 2 out of 5 assessments were barred by time - Whether non-imposition of penalty u/s 65 of the RST Act is not revisable.


Crompton Greaves Ltd Vs STATE OF GUJARAT ( Dated: April 23, 2015) Whether appropriate authority needs to communicate the assessee the bifurcation with respect to the demand raised i.e. the tax component, interest and penalty with respect to the relevant assessment years for which the demand is raised - Whether the assessee will be eligible to avail the benefit under the Amnesty Scheme, which was in force at the relevant time.


Mahindra And Mahindra Ltd Vs STATE OF HARYANA ( Dated: May 19, 2015) Whether sale of goods to the Police Department, the Forest Department and other Departments and to the State Transport Corporation, is similar to sale to Government departments for which the assessee is entitled to concessional rate of duty.


M/s Sri Krishna Electricals Plumbing Vs CTO (Dated: March 18, 2015)

Whether Revenue should not assess the tax based on the purchase value, when assessee has sales turnover of less than Rs. 50 lac.


M/s Kiran Distributors Vs DCTO (Dated: May 13, 2015)

Whether goods of assessee dealer can be detained by the Revenue officials, in case the tax component on the same was not quantified by the Department - Whether in such case assessee can be denied the right to use such goods even on no fault of it.


M/s S S M Traders Vs CTO (Dated: April 13, 2015)

Whether order passed by Revenue without issuing any prior show cause notice to assessee and without conducting enquiry or without affording an opportunity of personal hearing be later on treated as show cause notice to which assessee is allowed to file reply.


M/s Bajaj Brothers Vs CTO (Dated: April 24, 2015)

Whether input tax credit can be claimed by the registered dealer, provided such dealer establishes that the tax due on such purchase has been paid by him in the manner prescribed - Whether in case the selling dealer has not paid the taxes due, in that case the purchasing dealer can be made liable for the same.


M/s Select And Co Vs CTO (Dated: March 24, 2015)

Whether Revenue should not assess the tax based on the purchase value, when assessee has sales turnover of less than Rs. 50 lac.

2015-TIOL-1353-HC-AHM-IT

State of Gujarat Vs Tolmap Corporation (Dated: March 1, 2015)

Whether it is open for Tribunal to decide the appeal on merits when first appellate Authority has dismissed the appeal on the ground of non-deposit of pre-deposit amount.


Itd-Itd Cem Jv Vs Commissioner of Trade And Taxes (Dated: May 14, 2015) Whether in order to grant further extension, the Commissioner should record reasons to believe that the tax has not been paid and that the reason for non payment of tax should be concealment, omission or failure to disclose full material particulars on the part of the assessee - Whether the ingredients of the proviso to section 34(1) for

grant of extension of stay could be gathered from the default assessment notice.


Sri Ambal Blue Metals (India) Pvt Ltd Vs CTO (Dated: May 14, 2015) Whether when the original invoice of a machine is with the Bank who has granted a loan to the assessee dealer for purchasing the same and the said machine is sent for repair to a different place, can the Revenue officer detain such machine for want of orig inal invoice - NO:HC


Sri Balaji Enterprises Vs DCTO (Dated: April 24, 2015) Whether when the statute requires to grant an opportunity for personal hearing, it is for the Revenue authority to adhere to the said conditions, without having any reservation, as it is a mandatory requirement.


M/s Vishnu Agencies Vs CTO (Dated: April 24, 2015) Whether when the assessee has discharged his initial burden by providing all the necessary information, can he be denied input tax credit, without even the consideration given to the such filed documents - NO: HC


M/s Satty And Associates Vs Joint Commissioner (CT) Enforcement Wing (Dated: May 1, 2015)

Whether power of inspection and search under the Regulations is confined only to the Race Course and not extend to residential premises of assessee. - Whether Revenue has authority or jurisdiction to proceed sue mote with the assessment proceedings for assessment on the suppressed turnover.


M/s Dynamic Products Vs DCIT (Dated: May 13, 2015) Whether goods of assessee dealer can be detained by the Revenue officials, in case the tax component on the same was not quantified by the Department - Whether in such case assessee can be denied the right to use such goods even on no fault of it. 2015-TIOL-1331-HC-MAD-VAT

M/s Kalinga Furniture Vs CTO (Dated: March 31, 2015) Whether when the assessee himself has paid entire tax in dsipute, has filed all the necessary details with the Revenue Department, it can pass an order without application of mind - NO:HC


Jbb-Everest Buildtech Pvt Ltd Vs State of Haryana (Dated: April 29, 2015) Whether for the purpose of charging Value added tax on land developers, value of land is to be included in the assessable value - Whether deductive method is to be used in order to compute the taxable value of transaction involved in a works contract. 2015-TIOL-1321-HC-P&H-CT

D D International (Inc) Vs State of Haryana (Dated: May 11, 2015) Whether it is not necessary to give elaborate reasons in the grounds of appeal, as long as the ground of appeal is pleaded before the Appellate Authority - Whether the Tribunal is duty bound to adjudicate the appeal the assessee if it has raised all contentions in support before the Appellate Authority.


CVAT Vs Abhishek Electricals (Dated: May 15, 2015) Whether when there is no specific order staying on the operation of a High Court order, in that case the High Court is obliged to follow its own judgments and the objections cannot automatically deemed to have been allowed if they are not decided within a specific time period.


Radiant Satellite Pvt Ltd Vs CTO (Dated: May 8, 2015)

Whether Multi System Operator would fall within the definition of 'Proprietor' providing the satellite signals to the cable operators, who in turn transmit such signals to the ultimate viewers/consumers through their set top boxes - Whether a Multi System Operator (MSO), who transmits the signals to the cable operators and in turn, the cable operators transmit signals to the subscribers would be liable to pay Entertainment Tax.


Asst Commissioner Works Contract And Leasing Tax Vs M/s PNC Construction (Dated: April 24, 2015)

Whether an authority is allowed to review its own order - Whether the scope of rectification is limited, the matter though can be rectified on a mistake apparent, obvious and glaring but every mistake can be corrected and rectified by the Tax Board.


MRF Ltd Vs Commissioner of Trade and Taxes (Dated: May 14, 2015)

Whether asssessee is entitled to deduction on account of turnover discount granted to dealers where in the scheme of turnover discount applied by the assessee each of its dealers was entitled to 1% rebate in the sale price irrespective of any particular sales target and discount was given to the dealers, once in a quarter through credit notes - Whether sales effected by assesse are liable to be treated as local sales where the goods were transferred from the office of the assessee in one state to its office in another state against "form F" and duly entered accordingly in the stock registers and assessee itself treated the movement of goods as "otherwise than by way of sale" within the meaning of the clause contained in Section 6A of the Central Sales Tax Act and there was no material furnished by the assessee to show that such movement of the goods was for purposes of, or pursuant to the eventual sale of such goods in latter state Delhi.


D S Solanki Vs Maharashtra Sales Tax Tribunal (Dated: April 28, 2015)

Whether a decision on debatable point of law or fact or failure to apply the law to a set of facts which remain to be investigated, can be corrected by way of rectifications - NO: HC


M/s Rajasthan Cylinders And Containers Ltd Vs CTO (Dated: February 6, 2015)

Whether a sale must be considered as a sale in the course of inter-State trade or commerce where under the terms of a contract of sale, the buyer is required to remove the goods from the State in which he purchased those goods to another State – YES: HC

Whether an assessee, who supplies goods under a purchase order to a company located in different state by giving instructions to it, it can claim that such transaction was made in the course of Inter State Lease Agreement between the two companies and transaction is not within the ambit of Inter State sale of goods – NO: HC

2015-TIOL-1308-HC-DEL-MISC

Gautam Khaitan Vs UoI (Dated: February 4, 2015)

Whether order for provisional attachment of properties can be passed without a charge sheet having been filed under Section 173 of the Cr.PC for offences under Prevention of Money Laundering Act, 2002 – YES: HC

Whether a special court, on coming to a conclusion that the offence of money laundering stood committed, can order confiscation of property in favour of the Central Government, in respect of a property, involved in money laundering or, that which was used for commission of offence of money laundering – YES: HC

Whether, in order for the authorised officer (not below the rank of Dy. Director) to exercise power of provisional attachment, it is necessary that the person, who is in possession of any proceeds of crime should have also have been charged for commission of a scheduled offence – NO: HC

Whether at the stage of issuance of an order of provisional attachment under the Prevention of Money Laundering Act, 2002, recourse can be taken to a writ petition

under Article 226, merely, on the ground that no notice was issued or, no opportunity of hearing was given before passing the order of provisional attachment – NO: HC

Whether in case a challenge is made to an order of provisional attachment under the Prevention of Money Laundering Act, 2002 vide a writ petition, the aggrieved party has to demonstrate that it is a case of complete lack of jurisdiction – YES: HC


Perfect Mechanical Industries Vs State of Haryana ( Dated: May 12, 2015)

Central Sales Tax Act, 1956 - Section 9(2) - Haryana Value Added Tax Act, 2003 - Section 35(5) & 38.

Keywords: refund - bank guarantee - encashment - intimation to assessee - penalty - protection of recovery.

Whether when the assessee has produced sufficient evidence and adequate security before the assessing authority, the Revenue is not entiled to recover the penalty amount during the pendency of the appeal before the Tribunal, which is, nonfunctional - NO: HC


Hari Durga Travels Vs Commissioner Of Trade & Taxes (Dated: May 14, 2015)

Whether agreement between the assessee and Delhi Transport Corporation giving on hire two Deluxe buses for being plied as per requirement of the latter on the routes and as per schedule specified its transfer of right to use of goods so as to be liable to VAT under Section 2(zc)(vi) of DVAT Act


M/s Vinyl Chemicals India Ltd Vs The State Of Maharashtra (Dated: April 28, 2015)

Whether for the purpose of grant of condonation of delay, it is relevant as to whether a party has made out a case of sufficient cause or not - Whether if on account of an error which is committed by a quasi-judicial authority, which was assured to be corrected, however not corrected by him, a prejudice can be permitted to be caused to a litigant who was acting bonafide.


K Selvamurugan Vs CCT (Dated: April 20, 2015)

Whether an assessment order is liable to be quashed solely on the ground that the DCTO had passed an order without issuing notice, while invoking Section 27.


The Punjab and Sind Bank Vs The State Of Punjab (Dated: April 24, 2015)

Whether as per the provisions of section 35, the claim of assessee that it had preference over the tax dues of the borrower of the assessee bank is legal as per the law - NO: HC


Sri Thirumalai Traders VS CTO (Dated: April 28, 2015)

Whether order passed by the Department is invalid on the ground of failure to appear and file objections, when the assessee has justified that it has indeed made an appearance and submitted his objections.


Confederation Of Real Estates Developers' Association Of India Vs State of Maharashtra (Dated: April 30, 2015) Whether during enaction of a measure to serve as a standard for levy, the legislation can contour it along with the lines which spell out the character of the levy itself - NO: HC

Whether the value of goods can be claimed to be limited to only cost plus profit, where the levy of MVAT is a levy on transfer of goods in a works contract - NO: HC

Whether a broader based standard which maintains a nexus with the essential character of the levy can be regarded as a valid basis for assessing the measure of levy - YES: HC

Whether adoption of such standard is within the authority and power of legislation - YES: HC

Whether where computation of assessable value is being made strictly in accordance with the express provisions under the rules, there is no warrant for confining the value as sought to be submitted by the assessee - YES: HC

Whether it is open for the legislature to adopt any basis for determining the value of a taxable article, where the measure adopted for assessing the levy bears nexus with the charge - YES: HC

Whether methods and stages of collection affects the essence of tax - NO: HC

Whether measure employed for assessing of tax can be confused with the nature of tax - NO: HC

Whether it is permissible for the state legislature to prescribe a formula for determination of charges and to allow deductions, while computing assessable value of goods in execution of a works contract - YES: HC

Whether legislative competence of State to devise, adopt, prescribe, develop and compute a measure, mode and machinery for collection of tax, can be questioned by assessee - NO: HC

Whether Trade Circulars which are clarificatory in nature and does not transgress the

contours of Rules made by the Legislature, such circulars cannot be rendered as illegal or for that matter unconstitutional - YES: HC

Whether it can be presumed that government has no power, authority or jurisdiction to make the rules operative without previous publication - NO: HC

Whether absence of such previous publication would render any rules defective, illegal or ultra vires - NO: HC


K S Srinivasan Vs DCTO (Dated: April 27, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - Whether the HC can modify second condition of the appellate authority to grant stay to the assessee, if the assessee has already fulfilled the first condition.


Balaji Enterprises Vs CTO (Dated: April 30, 2015)

Whether one more opportunity to approach the Revenue to file a detailed objection to re-consider its case be given to assessee who admitting its mistake that owing to a certain situation it is unable to file the objections.


Central Arecanut And Cocoa Marketing Processing Co-Operative Ltd Vs State of Gujarat (Dated : May 7, 2015)

Whether assessee is entitled for release of goods on payment of tax, interest and penalty imposable under the Act, when it is submitted that purchaser has not became the owner of goods yet.


State of Gujarat Vs Navjivan Packing Machinery(Dated : April 24, 2015)

Whether it is open to the dealer to adjust the tax liability out of the amount in the current year of tax liability out of input tax credit available in the credit of the dealer - YES: HC

Whether an assessee/dealer is entitled to input tax credit adjustment against its output tax liability under the VAT Act relating to current year - YES: HC

Whether an assessee is liable to pay interest only on the dues rising on assessment after adjusting the admissible Input Tax Credit towards its tax liability - YES: HC


State of Gujarat Vs Sanyo Cera Tiles Pvt Ltd (Dated : April 28, 2015)

Whether the Tribunal/ HC cannot considered the appeals on merits, when the first Appellate Authority has dismissed the same appeals on the ground of non-deposit of the amount of pre -deposit only - Whether under such circumstance the matter shall be remanded to the first Appellate Authority to decide the appeals on merits, without insisting for pre-deposit, instead of remanding the matter to the Tribunal.


Shaan Tobacco Products Pvt Ltd Vs State of Gujarat (Dated : May 5, 2015)

Whether denying the refund to the assessee, which the assessee is entitled to as per the assessment orders for AY 1999-00 and 2000- 01, solely on the ground that the reassessment proceedings are pending since many years, is absolutely illegal and most arbitrary .


Mahaveer Foods and Beverages Vs CTO (Dated : March 17, 2015)

Whether the Department needs to consider the representation of the assessee, before passing the final orders on meri t.


State Of Gujarat Vs Essar Oil Ltd (Dated : May 1, 2015)

Whether Tribunal following its earlier decision in other case, is justified in directing first appellate authority for disposing of the appeals within a stipulated time period where it was brought to the notice of the Tribunal that the appeals against its decision in that case were pending before the High Court and the Court was seized with the matter – Whether Tribunal can direct the State to refund/return the amount deposited by the assesse pursuant to the interim order with interest at the rate of 18% per annum in a miscellaneous application.


Tci Hi-Ways Pvt Ltd Vs CTO (Dated : April 24, 2015)

Whether the Revenue has to release the goods detained, if the tax is paid voluntarily or under protest in the light of section 67(3)(b)(2) and the amount demanded under the compounding fee shall not be made a pre -condition for release of such goods.


Prasad Properties & Investment Pvt Ltd Vs State of Tamil Nadu (Dated : April 8, 2015)

VAT - Pre-deposit made as a condition for obtaining stay as per the directions of the High Court - Case finally decided in favour of the assessee - Refund of pre-deposit not granted by the department - Writ for refund dismissed and Writ appeal also dismissed, directing Petitioner to file Miscellaneous Petition in Tax case - Whether Court has become funtcus officio in Tax case originally disposed?

Held: As per the precedent decisions of Supreme Court, the power of the Court does not end with the passing of the order, but more so, in seeing that the order is implemented in letter and spirit, howsoever difficult it may be. In case where the orders passed by the Court are not implemented, the Court, in exercise of the inherent powers, should see to it that the orders passed by the Court are implemented. (para 19)

Applying the ratio enunciated by the Supreme Court, to do complete and substantial justice and to see that the orders passed by this Court are implemented in letter and spirit, in exercise of inherent powers under Section 151 of the Code of Civil Procedure, the Court is constrained to direct the respondents/department to give effect to the order passed by this Court forthwith, as the petitioner, having succeeded in the tax case revisions, is entitled to refund of deposit. (para 21)

The applicant is also entitled for interest on delayed refund - Rule 34 mandates that the assessing authority shall refund without interest within three months from the date of communication of the order, any excess tax found to have been collected - Beyond the period of three months from the date of communication of the authorisation (order of the High Court), any delay in refund of excess tax is liable to attract interest and the department is bound to pay the same. (para 22)



M/s Empee Distileries Ltd Vs CCT (Dated : April 27, 2015)

Whether when the assessee has admitted their liability, but is unable to pay the recovery amount due to financial crunch, then the Court can permit the assessee to clear all the tax liability with interest in weekly installments.


Ganesh Trading Vs State of Gujarat (Dated : April 27, 2015)

Whether a direction can be made to release the goods which has been detained by the concerned Revenue officials on any condition that may be imposed by the HC including the amount of tax, interest and penalty, in case such detention is subject to the final assessment order and outcome of the appeal which had been filed by the assessee against cancellation of the provisional registration which is pending before the first Appellate Authority - YES: HC


State Of Gujarat Vs Shyam Industries (Dated: April 16, 2015)

Whether for the purpose of determining what constitutes "manufacture", any hard and fast rule can be applied or each case must be determined on its own facts having regard to the context in which the term is used in the provision under consideration - Whether the process of converting NSS to HS can be said to be the process of

'manufacture' or not and thereby, the dealer would be entitled to the input tax credit.


CST Vs General Cranes (Dated: April 21, 2015)

Whether in order to constitute a transaction for the transfer of the right to use the goods, it is necessary that there must be a consensus ad idem as to the identity of the goods - Whether after having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to others.


M/s Naveen Kumar Fuels Vs CTO (Dated: March 26, 2015)

Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


M/s O G Auto Gas Vs DCCT (Dated: April 22, 2015)

Whether as per the provisions of section 39(1), a fresh notice is required to be given after the remand order - Whether in case the books of account produced by the assessee were not accepted by the assessing authority, the Assessing Authority is still obliged to give any notice to the assessee.


Mahindra Lifespace Developers Ltd Vs State of Haryana (Dated: April 29, 2015)

Whether the value of immovable property and any other thing done prior to the date of entering of the agreement of sale is to be excluded from the agreement value- Whether VAT is to be directed on the value of the goods at the time of incorporation and it should not purport to tax the transfer of immovable property.


M/s Indus Towers Ltd Vs State of Karnataka (Dated: April 16, 2015)

Karnataka VAT - Penalty for understated liability - Return includes revised return - no understatement in the revised return; no penalty: For the said tax period, petitioner had filed a 'nil' return on 20.2.2009, which was within the prescribed twenty days period. It is the case of the petitioner that it was unable to ascertain the turnover for the month in question on account of certain software issues at the Head Office and therefore, to comply with the filing of the return required by the due date, it had filed a 'nil' return. However, subsequently when the correct facts and figures were available with the petitioner, it voluntarily filed a revised return on 16.3.2009 which was without any receipt of intimation or notice from the respondent authorities. In the said revised return, petitioner disclosed a turn over of over Rs.7 crores and

discharged the entire tax liability along with interest upto 16.3.2009.

Section 72(2) of the KVAT Act provides that a dealer, who, for any prescribed tax period, furnishes a return which understates its liability to tax by more than 5% of its actual liability of tax, shall be liable to a penalty equal to 10% of the amount of such tax understated.

Now the question for consideration would be, whether it would be the 'revised return' furnished by the petitioner to be considered as the 'return' under sub-section (2) of S.72 or would it be the 'original return' filed on 20.2.2009 to be considered as the 'return' for the purpose of the said sub-section. The definition of 'return' under sub-section (28) of S.2 clearly means to be a 'return' including a 'revised return'.

As the High Court has already held that for the prescribed tax period, the return to be considered was the revised return filed on 16.3.2009 and not the original return filed on 20.02.2009, which had been nullified or oblite rated after the filing and acceptance of the revised return, then, it cannot be said that there was any understatement of the tax liability by the petitioner to any extent in its revised return (which was the only return to be considered), as in terms of the said revised return, the entire tax along with interest, had been paid.

Held : in the facts of the present case, the provision of sub-section (2) of S.72 of the KVAT Act would not be attracted.



M/s SKY Media Pvt Ltd Vs ACCT (Dated: February 16, 2015)

Whether a multi system operator (MSO) carrying on the work of receiving satellite signals and transmitting the same to the cable operators, is same as the work of cable operator, under the West Bengal Act - YES: HC

Whether a MSO falls within the ambit and scope of the term 'Proprietor', r/w charging provision of Section 4AA of the amended law, irrespective of the fact that there is no separate definition of such MSO, cable operator or sub-cable operator in the Rajasthan Act - YES: HC


State Of Gujarat Vs Esdee Paints Ltd (Dated: April 17, 2015)

Whether interest u/s 47(4A) of the Act is leviable on assessee till the date of assessment order. - Whether penalty should be reduced u/s 45(6) of the Act to 10% in assessee's case.- Whether purchase tax is levied u/s 15B of the Act on assessee when it is holding exemption certificate.


M/s Million Enterprises Vs CTO (Dated: April 9, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - website entries - Whether the Department has to furnish the website report of the company/firm, to the assessee, based on which it has assessed the total taxable sales of the assessee.


M/s Srinivasa Enterprises Vs JCCT (Dated: February 24, 2015)

Whether both assessee and JCCT, shall make appropriate representation before the Commssioner of service tax officer bringing to the notice, service tax that has been wrongly paid, in order to pass appropriate orders and refund the amount.


L&T Valves Ltd Vs ACCT (Dated: March 9, 2015)

Whether once the matter is taken up, unless and otherwise there is an order enabling the Revenue not to refund the amount, the Revenue will have to refund the amount.


M/s Keti Construction (I) Ltd Vs CTO (Dated : March 20, 2015)

Whether if the nature of contract is a composite one and neither from the contract nor the activity undertaken by the assessee, it is possible to segregate for the amount incurred by it on different activities separately, the assessee would be able to claim the benefit of an exemption notifica tion giving relief in respect of the total value of the contract .


Sree Infratech Vs CTO (Dated : February 26, 2015)

Whether order of Revenue can be challenged on the ground that opportunity of personal hearing has not been given to assessee.


Modern Tube Industries Ltd Vs State of Gujarat (Dated : April 21, 2015)

Whether if the assessee deposit the predeposit, with the appropriate authority within the period mentioned, in that case, the order of the Tribunal dismissing the appeal on non deposit of predeposit as well as order passed by the First Appellate Authority dismissing the appeal on the ground of predeposit are to be treated as quashed and set aside.


Shaan Tobacco Products Pvt Ltd Vs State of Gujarat (Dated : April 23, 2015)

Whether Commercial Tax Officer is justified in disallowing refund to assessee for case pending since 2004, on the ground that reassessment proceedings are initiated based on recommendation of the pre -audit department.


State of Gujarat Vs Star Industries (Dated : April 7, 2015)

Whether dealer is entitled to interest u/s 54(1)(aa) on refund arising from appellate order - Whether levy of penalty u/s 45(2)(c) of the Act is justified.


Assistant Commissioner of Commercial Taxes Vs M/s Federal Mogul Goetze (India) Ltd (Dated : April 22, 2015)

Whether in case the order of assessment was passed by the AO totally ignoring the Circular of the Commissioner, which were within the period of limitation, the Assessing Officer was justified to reject the revised returns filed by the assessee - NO: HC


Hotel & Bar (Fl 3) Association Of Tamil Nadu Vs Secretary To Government Commercial Taxes Department ( Dated : March 31, 2015)

Whether the Amendment Act No.25 of 2012 Entry 2 of Second Schedule and Explanation No.1 of the Tamil Nadu Value Added Tax Act, 2006 is violative of Articles 14 and 19(1)(g) of the Constitution of India.



Alan Bright Steel Pvt Ltd Vs CTO ( Dated: April 20, 2015)

Whether goods detained by Revenue be relased on payment of tax as goods in question are not to be delivered outside the State of Tamil Nadu and hence e-transit pass is not there.


Creative Steels Traders Vs State Of Gujarat ( Dated: March 19, 2015)

Whether Tribunal can decide the appeal on merits, when the Deputy Commissioner (Appeals) has not decided the appeal on merits but has dismissed it only for non payment of pre -deposit.


Pioneer Trading Vs State Of Karnataka ( Dated : April 15, 2015)

Whether in case the Commissioner itself had issued a clarification with regard to a particular commodity, the assessee would be presumed to have a genuine belief that it was exempted from tax, it cannot be said to be a case where the assessee had furnished any wrong information or concealed any material information - Whether the clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60 and the same applies to all the registered dealers.


M/s Crompton Greaves Ltd Vs State of Gujarat (Dated: April 23, 2015)

Whether appropriate authority needs to communicate the assessee the bifurcation with respect to the demand raised i.e. the tax component, interest and penalty with respect to the relevant assessment years for which the demand is raised - Whether the assessee will be eligible to avail the benefit under the Amnesty Scheme, which was in force at the relevant time.


M/s Solidus Hi Tech Products Pvt Ltd Vs State of Karnataka (Dated: April 01, 2015)

Whether the Revisional Authority had jurisdiction to pass the order of reassessment after the assessment orders had been set aside in revision - Whether when the Revisional Authority has clearly exceeded its jurisdiction in proceeding to reassess the case and to that extent, the order passed by the Revisional Authority is wholly unjustified in law and liable to be quashed.

2015-TIOL-1101-HC-ORISSA-MISC

Odisha Power Generation Corporation Ltd Vs State of Odisha (Dated: March 30, 2015)

Whether activity of generating electricity in thermal power plant by using coal, is sufficient to qualify the same as a manufacturing activity - YES: HC

Whether 'electricity' or 'electrical energy' are liable to be treated as an article or goods, as referred u/s 2(28) of OVAT Act r/w Rule 2(1)(c) of OET Rules - YES: HC

Whether 'coal' can be considered as a 'raw material' for purpose of generation of electricity in thermal power plant - YES: HC

Whether AO is a competent authority to declare any observation of the High Court as obiter dicta - NO: HC

Whether the law declared by the jurisdictional High Court in the State is binding on the Tribunals - YES: HC

Whether refusal by a Subordinate court or Tribunal to follow jurisdictional High Court's decision where a petition for leave to appeal to Supreme Court against that High Court decision was pending, would amount to deliberate disobedience and willful disregard of the High Court and is contempt of Court - YES: HC

Whether the assessee is entitled to avail concessional rate of entry tax on 'coal' in terms of Rule 3(4) of the OET Rules - YES: HC


M/s Shiv Agrevo Ltd Vs Commercial Taxes Officer (Dated: April 6, 2015)

Whether when the case of the assessee is decided following the judgment by Apex Court, then the revision petition will also be governed by the verdict of the Apex Court in SLP as per the same judgement.


Madras Auto Glass Vs State 0f Tamil Nadu (Dated: April 9, 2015)

Whether when there is a specific entry in the statute, the same should be applied over the general entry, while making the assessment - Whether as per the test conducted by assessee to determine whether a marketable product falls under a specific entry, it can be held that screens cannot be described as "glass or glasswares".


ABB India Ltd Vs DCCT (Dated: March 20, 2015)

Whether when by not granting sufficient time to assessee for furnishing requisite statutory forms, an assessee has been denied adequate opportunity of being heard, which amounts to violation of principles of natural justice - Whether if AO has the power to grant further time, and reasons for granting such time had been given in the reply by the assessee, denial of the same without considering the reply and without even giving opportunity of hearing to the assessee, is justified in law.

2015-TIOL-1073-HC-JHARKHAND-VAT

Tata Steel Ltd Vs State of Jharkhand (Dated: February 27, 2015)

Whether revenue authorities are justified in attaching the amount which is lying in the nationalized bank where the assessee is regularly paying a huge amount of tax and the assessing officer passed scrutiny order, ex-parte, without appreciating the provisions of Jharkhand Value Added Tax, 2005 and similar mistake was committed by the very same Assessing Officer for subsequent months also and assessee had preferred an appeal before the statutory date of preferring appeal is over and judgment in revision against the assessment order is reserved by the Commissioner, Commercial Taxes in the revision application.


M/s Continental Containers Vs Assistant Commercial Tax (Dated: February 6, 2015)

Whether if the material particulars in declaration form are found unfilled or left blank, then it would be presumed that for all practical purposes there is no declaration form and the revenue is justified in imposing penalty, despite of the fact that vehicle was having other documents like bills, vouchers & builty.

2015-TIOL-1071-HC-PATNA-MISC

Indu Gupta Vs State of Bihar (Dated: February 3, 2015)

Whether application for exemption under Notification dated 22.7.2009 S.O. No. 138 published in the State Gazette be rejected due to the fact that the upgradation and modernization works has been done without obtaining prior permission.


Thiru S Philip Vs CTO (Dated: April 1, 2015)

Whether when it has been clearly mentioned in the statute that a particular amendment is prospective in nature, the Revenue officer can misuse such amendment to reopen an assessment beyond the maximum period allowed as per the statute.


State of Gujarat Vs Zara Impex (Dated: April 16, 2015)

Whether registration of any dealer can be denied on apprehension that some other dealers in same area are indulging into the bogus billing activities, so the chances are high that applicant is also involved in such activities.


M/s National Steel And Agro Industries Ltd Vs State of Maharashtra (Dated: February 12, 2015)

Whether any power vests in the Sales Tax Recovery Officer or the authorities under the Bombay Sales Tax Act, 1959 to levy any attachment on the assessee's movable and immovable properties which have been purchased and acquired by the assessee, against the due that the erstwhile owner of the property was liable to Sales Tax Department


State of Gujarat Vs Atlas Pharmachem Industries Pvt Ltd (Dated: April 15, 2015)

Whether it is permissible for a dealer to adjust the tax liability out of the amount in the current year of tax liability out of the Input Tax Credit available in the credit of such dealer - YES: HC


Assistant Commercial Taxes Officer Vs M/s Steel Authority of India (Dated: January 23, 2015)

Whether if the declaration Form ST 18-A is incomplete or material particulars are lacking then the penalty is required to be imposed - Whether any penalty can be imposed, when as per the Notification issued by the Government of Rajasthan, bearing No./F.4 (1) FD/Tax/Div/2000-314, the goods were being carried by the assessee from the Bombay Office to its Kota office and admittedly on stock/branch transfer.


State of Gujarat Vs T J Agro Fertilizers Pvt Ltd (Dated: April 9, 2015)

Whether once the dealer has made payment before the actual order of assessment on ad-hoc basis, the amount of tax due and payable as per the assessment order is already paid prior to the assessment order and the Department received the said amount of tax, there can be any interest levied during the aforesaid period.


State of Gujarat Vs Shiv Industries (Dated: March 26, 2015)

Whether in view of availability of input tax credit as against the assessed additional tax, there can be a presumption that the assessee has deliberated to avoid payment of taxes - Whether in case the assessee had sufficient Input Tax Credit and those tax credits could have been adjusted against the assessee's additional a ssessed tax liability, there can be any possibility to charge interest and penalty on the basis of the same.


State of Gujarat Vs Gujarat Ambuja Export Ltd (Dated: March 20, 2015)

Whether when assessee has sufficient Input Tax Credit, these credits can be adjusted against the assessee's additional assessed tax liability.


M/s Shakti Industries Vs Revisional Authority-Cum-Deputy Excise And Taxation Commissioner (Inspection) (Dated: January 30, 2015)

Whether 'Hookas' (brass/iron base) can be treated as "ferrous and non-ferrous metal utensil", for the purpose of Haryana General Sales tax Act and will be taxed at the rate of 3% - YES: HC

Whether in case of absence of any legislative intent to confine the meaning of word "utensil, to any particular place, mode or manner of user, the 'hooka' will fall within the meaning of the word "utensil" - YES: HC


Rasheed Cycle Company Vs Deputy Commercial Tax Officer (CT) (Dated: March 30, 2015)

TNVAT Act, 2006 - Writ - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


Commercial Tax Officer Vs M/s Jyoti Electronics (Dated: March 18, 2015)

Whether assessee can claim Input Credit based on the invoice value even though it sells the goods to consumer at price lower than invoice price. 2015-TIOL-997-HC-MAD-CT

Raja Communications Vs CTO (Dated: March 31, 2015)

Whether AO's order can be set aside on the ground that if opportunity of hearing is

given, which has not been given earlier, assessee would be able to convince the authority in his favour.


M/s Bharat Steels Vs CTO (Dated: April 1, 2015)

Whether a matter regarding claim of input tax credit requires restoration, where the factual & legal submissions made by assessee is not refuted by the Department - YES: HC


M/s Sri Agency Vs CTO (Dated: April 9, 2015)

Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit - Whether tax imposed has to be paid by the assessee for the release of the goods detained.


M/s Deepam Steels Vs CTO (Dated: March 26, 2015)

Whether the order of the AO is valid when it is passed without following the principle of natural justice.


M/s Sba Associates Vs CTO (Dated: April 01, 2015)

Tamil Nadu Value Added Tax, 2006 - Writ - appeals pending - Whether the Department cannot take steps to recover the outstanding balance amount in a coercive manner, if the assessee has preferred an appeal and the same is pending for consideration - Whether if any conditional order is granted in the stay petition, the assessee shall be given sufficient time to comply with the same.


K B Hardwares Vs CTO (Dated: April 01, 2015)

Whether order of AO be set aside and assessee be given one more opportunity to represent his case on technical ground that ex - employee received notice for and onbehalf of assessee and he was unaware about this fact.


Gemini Traders Vs DCTO (Dated: March 31, 2015)

Whether Revenue should have considered the objections raised in reply submitted by assessee though it is filed after a prescribed time but before the passing of order by revenue authority.


Commercial Taxes Vs Taluka Tent Decorators (Dated: February 27, 2015)

Whether transfer of the right to use goods for any purpose for cash, deferred payment or other valuable consideration, would fall within the definition of sale, prescribed u/s 2(35) of Rajasthan VAT Act - YES: HC

Whether where a customer carries material from the business premises of assessee for a short duration and after its use brings back and deposits the same with the assessee, it would fall within the definition of sale u/s 2(35)(iv) of Rajasthan VAT Act - YES: HC

2015-TIOL-971-HC-PATNA-CT

Tata International Ltd Vs State of Bihar (Dated: March 13, 2015)

Whether only requirement u/s 8(4) of CST Act as also CST (Bihar) Rules, is to see that the dealer has filed all the returns and has paid the tax as admitted in the returns filed - YES: HC

Whether where no demand is made upon the assessee after scrutiny u/s 25 of VAT Act, it is open to the authorities at the time of issuance of Form -C, to discover something beyond what is required and refuse to issue Form -C, as long as the assessee has paid the tax as admitted in returns - NO: HC



M/s Wipro Enterprises Ltd Vs State of Karnataka (Dated: November 5, 2014)

Whether input tax credit can be availed on furniture intended for re -sale even when it is mentioned in Schedule V of the KVAT Act, 2003, in terms of Section 11(3) of the Act.


State Of Gujarat Vs Cosmos International Ltd (Dated: March 20, 2015)

Whether while submitting the form and raising the claim of Input Tax Credit, assessee had claimed excess Input Tax Credit than admissible, it can be considered as a ground to deny the assessee adjustment of the admissible Input Tax Credit against its output tax liability under the VAT Act - Whether in case, an assessee is entitled to adjustment of admissible Input Tax Credit towards its output tax liability of the current year under consideration, is this correct to held that assessee is liable to pay interest only on the dues rising on assessment after adjusting the admissible Input Tax Credit towards its output tax liability.


M/s Cebon India Ltd Vs State Of Haryana (Dated: March 24, 2015)

Whether if the exemption in respect of an expansion unit has been denied to the assessee, it remains a part of the assessee and its production must be taken into account while ascertaining whether the condition of exemption in respect of the original unit was complied with or not as required by Rule 28-A (11).


Kataria Automobiles Pvt Ltd Vs State of Gujarat (Dated: March 20, 2015)

Whether transaction of exchange of goods to the consumers during the Warranty Period amounts to sale and consequent levy of VAT is justified under the provisions of the Gujarat Value Added Tax Act, 2003


Assistant Commissioner Anti Evasion Vs M/s Camlin Ltd And Anr (Dated: January 9, 2015)

Whether 'marker' & 'highlighter' would fall in the category of "all types of pen", for the purpose of levying tax at the rate of 8% - YES: HC

Whether the definition of "materials for writing" given in oxford dictionary so as to include pen, paper & envelops, can be construed to mean and confine its operation to what is specified in it - NO: HC

Whether in common parlance, 'carbon paper', 'stamp pad & ink of stamp pad' & 'eraser' can be called to be the items of stationery and it is wholly unjustified to say that they form part of the residuary clause rather than the head of "All kinds of paper, stationery, greeting/wedding and other printed cards" - YES: HC

Whether it is open to the Revenue to classify a specific good under a particular heading or sub-heading different from that claimed by the assessee, without adducing proper evidence and discharging the burden of proof - NO: HC



Mahindra Epc Service Pvt Ltd Vs Commercial Tax Officer (Dated: March 24, 2015)

Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


Scrap Recycling Pvt Ltd Vs State of Gujarat (Dated: March 13, 2015)

Whether if at no point of time, the assessee was called upon or informed about the discrepency in the registration documents, its registration can be cancelled ab initio - Whether such cancellation would be considered as made without giving an opportunity of being heard to the assessee.


Assistant Commercial Taxes Officer Vs M/s Gora Mal Hari Ram Ltd (Dated: January 23, 2015)

Whether if the columns of declaration form were left unattended or to be filled in, the AO was well justified in coming to the conclusion that Form was incomplete and the goods were being carried on with an intention of evasion of tax - Whether in such a case, penalty can be levied.


Commercial Taxes Officer Vs M/s Sharda Agencies (Dated: February 6, 2015)

Whether the provisions of Rajasthan VAT Act, prohibits selling of goods lower than purchase value as per VAT invoice - Whether for the purpose of computing taxable amount, Input Tax credit is to be allowed on the basis of VAT invoice only.


State Of Gujarat Vs Dolphin Metals (I) Ltd (Dated: March 19, 2015)

Whether in case, the Division Bench of HC deprecated the practice of tribunal in deciding the appeal on merits, in case the appeal before the tribunal was against the order passed by the first a ppellate authority dismissing the appeal on non deposit of the amount of pre -deposit, the Tribunal is on fault to repeat the same mistake - YES: HC


Jayadurga Battery Services Vs CTO (Dated: March 31, 2015)

Tamil Nadu Value Added Tax, 2006 - Writ - penalty - suppressed purchase - Whether when the Department has referred to certain documents, which has been taken from the departmental website, it is the duty of the Department to furnish the same to the assessee and call for an explanation, before passing the final order.


State Of Karnataka Vs M/s Royal Challengers Sports Pvt Ltd (Dated: October 9, 2014)

Whether if the assessee arranges his affairs in a manner so as to attract no tax on its income, he can be held as a defaulter - Whether in case a complimentary ticket has been sold by the assessee, for which the holder of ticket did not make any payment, the payment is deemed to have been received by the Proprietor of the entertainment and it has to pay tax on the class of seat which is genera lly offered.


M/s Dr Deva Construction Contractors Pvt Ltd Vs Commercial Tax Officer (Dated: April 1, 2015)

Whether when it has been specifically mentioned in an enactment that belated receipt of a form would attract no disallowance, can the Revenue officer proceed to make such disallowance.

2015-TIOL-914-HC-AHM-MISC

State Of Gujarat Vs Keshavji Devaji And Sons (Dated: February 16, 2015)

Central States Act, 1959 - Section 45(6) & 54(1)(aa) - penalty - refund - TDS credit - Whether interest will be available to the assessee on the amount of refund arising from the order of the appellate authority or the AO - Whether no penalty can be imposed, when there is no unpaid tax.


M/s Saboo Cement Industries Vs ACTO (Dated: January 9, 2015)

Whether the AO is legally justified to pass order and to create any tax demand by virtue of an amendment conferring benefits which were granted on retrospective basis - Whether in such case, the assessee can be held liable for making payment.

2015-TIOL-911-HC-ORISSA-VAT

M/s Balaji Tobacco Store Vs STO (Dated: March 18, 2015)

Whether a turnover can be said to have escaped assessment if proceeding in respect of assessment under either of the Sections referred to in Section 43 are pending and no final order of assessment has been passed - Whether there is any legal bar to make assessment u/s 42 of the OVAT Act after completion of assessment u/s 43 of the said Act for the self-same periods.


M/s Indian Oil Corporation Ltd Vs ACCT (Dated: March 20, 2015)

Whether the freight is part of the turnover and sales tax is leviable on the part of the freight.



CTO Vs M/s Goyal Colour Lab (Dated: February 6, 2015)

Whether if the chemical which is being used by the assessee in developing the positive print of photograph can be said to be sale for the purpose of levying VAT - Whether such a contract is to be seen as one of work and labour and whatever chemical has been used, can be said to be sale directly or indirectly to the customers by the assessee.


International Metro Civil Contractors Vs CTT (Dated: March 27, 2015)

Whether a direction to pay interest for delayed payment of pre deposit which is a precondition before hearing appeal is a barrier which would cause hardship in the due disposal of appeal of assessee.


M/s Idea Cellular Ltd Vs UoI (Dated: March 23, 2015)

Whether VAT can be levied on activation of SIM cards when it is already held by the Supreme Court that the same cannot be treated as a transaction of sale - NO: HC

Whether such levy of VAT on activation of SIM cards is valid when it is not relatable to any statutory provision under the State VAT Act - NO: HC

Wheth er writ petition cannot be entertained for refund of such tax collected by the Government, merely because there is no specific provision for refund under the State VAT Act - YES: HC

Whether the High Courts are precluded from entertaining writ of mandamus seeking refund of taxes merely because the assessment order has been finalized - NO - HC

Whether writ of mandamus can generally be issued in cases seeking refund of taxes when the concerned fiscal statute provides a grievance redressal mechanism - NO - HC

Whether the High Courts are precluded from entertaining writ petitions seeking refund of taxes when the same was levied unconstitutionally with no case of unjust enrichment done by the assessee - YES - HC

Whether a judgment would be deemed to apply from the inception of the statute, unless it is expressly mentioned in the said judgment that it shall apply prospectively - YES - HC

Whether the levy and collection of tax, pursuant to assessment orders not being relatable to a statutory power emanating from a Statute is in violation of Article 264 of the Constitution - YES - HC



Commercial Taxes Officer Vs M/s Banasthali Vidyapith (Dated: February 6, 2015)

Whether the assessee is required to be granted "Obligatory Registration" under Section 11 of the RVAT Act for being a dealer engaged in business activity of selling and purchasing cement and steel and selling prospectus where the assessee is a University/Institution, whose dominant activity is imparting education to the students and it purchased cement, iron and steel in bulk on payment of Rajasthan VAT Tax for its consumption in civil Work and said cement as well as iron and steel was supplied to the contractors for the purpose of performance of the construction work entrusted to them of the very own properties of the assesse and it also provided prospectus to the prospective students which is ancillary, incidental and essential to its main and predominant object to impart education.

2015-TIOL-885-HC-MP-VAT

Prakash Metal Crafts Industries Vs Commissioner of Commercial Tax (Dated: March 25, 2015)

Whether when the tractor trailers were ultimately intended to be used for agricultural

purpose, is it material whether these were sold directly to the agriculturists or to the agriculturists through dealers or distributors - Whether in order to avail benefit of exemption notification, it is necessary for the assessee to establish that the trailers sold were actually used for the agricultural purpose.


Hi-Tech Chemical Vs Commercial Tax Officer (Dated: March 11, 2015)

Whether writ petition filed by assessee be allowed on the ground that Section 18 of the TNVAT Act is not an independent or a separate stand alone provision under the provisions of TNVAT Act but subject to other provisions of the Act including Section 19 of the VAT Act


M/s Sharma Furniture and Interior Decorator Vs Addl Commissioner of Commercial Taxes (Dated: February 19, 2015)

Whether when it has been made clear by the statute that reassessment proceedings, even which are for the same assessment periods are independent in nature, these proceedings could be clubbed with the other proceedings for compounding of offences.


M/s M M Tiles Vs CTO (Dated : March 13, 2015)

Tamil Nadu Value Added Tax, 2006 - Writ - opportunity of hearing - violation of natural justice - Whether order passed by the Department is not valid in the eye of law if it has omitted to take into consideration the relevant documents and has also failed to provide opportunity of hearing before passing the order.


Saktech Vs CTO (Dated: March 19, 2015)

Tamil Nadu General Sales Tax Act, 1959 - Writ - Section 25 - Whether order passed by the Department is not valid in the eye of law if it has failed to provide opportunity of hearing before passing the order.


Sambandam Spinning Mills Ltd Vs Assistant Commissioner (CT) (Dated: March 6, 2015)

Whether where order passed by Revenue does not refer to the notice then can the said order be set aside.


State of Karnataka Vs M/s Toshiba Embedded Software (India) Pvt Ltd (Dated: October 9, 2014)

Whether if it is clear from the contents of a notification that an assessee is eligible to claim exemption in respect of raw materials component parts and packing materials

and not in furniture, the Department has the power to proceed against the customer who allegedly did not pay tax to the dealer.


Agents International Vs Commercial Tax Officer (Dated: March 19, 2015)

Whether the visitors book cannot be considered as an one for recording the personal hearing of the assessee and it could be taken only as an entry to the office.


State of Gujarat Vs U P State Bridge Corporation Ltd (Dated: February 25, 2015)

Whether when the interest on the amount of refund of tax upon the assessment is available, such interest shall be made available on the refund of the tax which had accrued on account of the order passed in appeal against the assessment orders.


M/s Jitendra R Gandhi Vs Commissioner of Sales Tax (Dated: February 26, 2015)

Bombay Sales Tax, 1959 - Sections 36(3)(b), 57, 55, 61 & Rule 41F.

Keywords: Package Scheme of Incentive - purchase tax liability - sales tax incentives.

Whether in the absence of copper sheets being listed, can the brass sheets being its alloy will qualify for exemption from levy of sales tax under the eligibility/entitlement certificate.


M/s Paharpur Cooling Towers Ltd Vs Assistant Commissioner of Commercial Taxes (Dated: March 5, 2015)

Karnataka Value Added Tax Act, 2003 - Sections 39(1), 52(1) & 62.

Keywords: works contract - reassessment - cooling towers - construction - notice.

Whether there is any bar on the powers of the High Court to examine the correctness or otherwise of any order passed by an authority, in exercise of power available under Article 226 of Constitution of India - Whether a revenue authority can exercise the jurisdiction u/s 39(1) and 39(2) while concluding the re -assessment proceedings.


V K Mohamad Tausiff & Co Vs Tamil Nadu Sales Tax Appellate Tribunal (Dated: March 18, 2015)

Tamil Nadu GST Act, 1959 - Section 23 - Central Sales Tax Act - Section 12(3)(b).

Keywords: manufacturing - semi finished leathers.

Whether the process of transformation of blue leather into finished leather products amounts to manufacturing activity - Whether the assessee engaged in such manufacturing would be entitled to claim benefit of credit on purchase of inputs.


M/s Nadi Airtechnics Pvt Ltd Vs Commercial Tax Officer (Dated: March 18, 2015)

Central Sales Tax (Tamil Nadu) Rules, 1957 - Writ - Rule 10(2).

Keywords - Form C - Re assessment - Stock Transfer.

Whether AO's order can be challenged on the ground that if the assessee can be given extended time to produce the Declaration Form in Form -C it will be able to substantiate his claim that it is not liable to pay any tax.


Huawei Telecommunications (India) Co Pvt Ltd Vs Commissioner of Commercial (Dated: February 26, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - personal hearing - pre -deopsit - Whether the Department needs to consider the objections of the assessee, before passing the final orders on merit.


Pha India Pvt Ltd Vs Assistant Commissioner (Commercial Taxes) (Dated: February 17, 2015)

Tamil Nadu VAT Act, 2006 - reminders - remand - directions - binding.

Whether the directions of Appellate Authority are binding on the Assessing Officer and the order passed on remand without regard to the directions of the Appellate Authority, is sustainable in law.


Sambandam Siva Taxtiles (P) Ltd Vs ACCT (Dated: March 6, 2015)

Tamil Nadu Value Added Tax Rules - Rule 10(4)(e) - Tamil Nadu Value Added Tax Act, 2006 - Section 27(2) - Writ - reversal of ITC - Whether any order passed by the assessing authority is invalid when such orders are without reference to the notices, thus invoking the provisions of Section 27(2).


Sun Hardwares And Paints Vs Deputy Commercial Tax Officer (Dated : March 17, 2015)

Tamil Nadu Value Added Tax Act, 2006 - opportunity of personal hearing - input tax credit - belated return of income

Whether in case an assessee has filed a belated return after submission of genuine reasons, order passed by the revenue prior to receipt of such return, can be considered as a justified one which has the effect of rejection of the claim of assessee on the ground that the dealer had filed the monthly return belatedly.


V C Sunny Vs DCTO (Dated : June 6, 2014)

Tamil Nadu Central Sales Tax Act, 1956 - filing of affidavit - permanent injunction - Whether the petition filed on behalf of the assessee is not maintainable, when the assessee has not filed any affidavit and only the alleged brother-in-law of the assessee alone has filed the affidavit.


M/s VVV And Sons Edible Oils Ltd Vs CTO (Dated: March 13, 2015)

Tamil Nadu VAT Act, 2006 - input tax credit - selling dealers - principals of natural justice - show cause notice

Whether in case the selling dealer has not paid the collected tax, that liability has to be fastened on the selling dealer and it could be mulcted on the purchasing dealer who had shown the proof of payment of tax on the purchase made.


M/s Suzlon Infrastructure Ltd Vs State of Karnataka (Dated: March 19, 2015)

Karnataka Value Added Tax Act, 2003 - Section 15 - integrated single composite contract - service tax liability - Whether tax is payable under Section 15(1)(b) on the total consideration of the works contract, if it is clear from the facts that such works contract involves transfer of goods and labour - Whether when the assessee has paid service tax on the labour contract receipts, the provisions of Section 15(1)(b) will not applicable - Whether if the works contract executed by the assessee falls under the definition of 'taxable services' amenable to levy of service tax, the assessee cannot be absolved from the liability of composition tax under Section 15(1)(b).


M/s Bharat Heavy Electrical Ltd Vs State of Jharkhand (Dated: March 25, 2015)

Jharkhand Value Added Tax Act, 2005 - Sections 25, 46 - Central Sales Tax Act, 1956 - Section 7.

Keywords - garnishee order - stay - demand - deposit - installment - reassessment.

Whether if an assessee, being a public sector undertaking is short of funds for meeting its day to day expenses, it is tenable in law for the Revenue to grant stay on the garnishee order.


Sambandam Spinning Mills Ltd Vs ACCT (Dated: March 6, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Sections 27(2) & Rule 10(4)(e).

Keywords - ITC - Notice - Principles of natural justic.

Whether where the order passed by Revenue does not refer to the notice then the said order can be set aside.


Shree Shyam Metal Corporation Vs State Of Gujarat (Dated: March 13, 2015)

Gujarat Value Added Tax Act, 2003 - Section 73(4).

Keyword - pre-deposit.

Whether an order passed by the Tribunal is not legally valid, when it has mechanically passed an order directing the assessee to deposit the amount of pre -deposit as directed by the first appellate authority, without observing anything on merits or considering anything with respect to the legality and validity of the order passed by the first appellate authority.


UoI Vs State of Haryana (Dated: February 2, 2015)

Haryana General Sales Tax Act, 1973 - Section 2(1)(iv)

Keywords: telecom facilities - services - element of sale

Whether in case assessee is engaged in providing services in context of telecom facilities without involving any element of sale, would the assessee be liable to pay sales tax on the same.


Kumar Agencies Vs Commercial Tax Officer (Dated: March 4, 2015)

Sales Tax - Principle of natural justice - Re-assessment

Whether final order of re -assessment passed without giving opportunity of hearing to assessee is void ab initio.


TVL Rajyog Steel Vs Commercial Tax Officer (Dated: March 5, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


M/s Saravana Selvarathnam Retail Pvt Ltd Vs Commercial Tax Officer (Dated: February 5, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - opportunity to hear - non-application of mind - violation of principles of natural justice - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


Tar Makers Vs Commercial Tax Officer (Dated: February 18, 2015)

Tamil Nadu VAT, 2006 - Section 21, 22(4), 22(5), 81

Keywords: penalty - ommision of entry - best judgement assessment

Whether in case as per the Department, an assessee has not followed the provisions regarding return filing, is it still entitled to an opportunity of being heard - Whether before making an order against the assessee, hearing is mandatory besides asking the assessee to file objections.


M/s Raman Boards Ltd Vs The State Of Karnataka (Dated: August 20, 2014)

KVAT, 2003 - Section 3 & 4(1)(b)(ii).

Keywords - all other goods - electrical insulated press board - inclusive definition - paper & residuary entry.

Whether a narrow or a common parlance meaning can be given to the expression "paper", for the purpose of levying State sales tax - NO: HC

Whether it is feasible to refer a dictionary for ascertaining correct meaning of a fiscal entry, where no definition is provided in the statute itself - NO: HC

Whether it is permissible to ignore a description and denote an article under another entry by a process of reasoning, if the said article falls within a description by the force of words used - NO: HC

Whether once an article is classified and put under a specific entry, the basis of such classification is not open to question - YES: HC

Whether classification of goods for the purpose of levy under the Central Excise Act, furnishes any guidance for determining the rate of levy under the State Sales Tax Act

- NO: HC

Whether definition of a word given for a specific purpose in an enactment can be treated upon to interpret the said word used in a general sense in another enactment - NO: HC

Whether "electrical insulated press board" can be construed as "paper" on mere ground that the same is manufactured from wood pulp, where in fact it is commonly used in electical industry and not for the purposes of printing and writing - NO: HC

Whether such insulated press board can be classified within the third schedule of the KVAT Act, 2003 treating it as "paper", if it is excluded from the purview of "paper of all kinds" under the said schedule - NO: HC

Whether under such circumstances, levying 12.5% tax on the insulated press board by classifying it within "all other goods", is sustainable - YES: HC



City Aircon Vs CTO (Dated: February 17, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Sections 3(1)(b) & 22(6) - Writ - Whether assessee shall ensure that he sent the petition by appearing in person before the authority and on producing the acknowledgement card to the effect that the authority has received the same, in order to consider the same on merits.

2015-TIOL-746-HC-MUM-MISC

Sodexo SVC India Pvt Ltd Vs State of Maharashtra (Dated: March 3, 2015)

Maharashtra Municipal Corporation Act, 1949 - Section 2 & Payment and Settlements Act, 2007 - Section 7.

Keywords - local body tax - goods - octroi & sodexo meal vouchers.

Whether meal vouchers are capable of being treated as "goods" which are capable of being consumed, used or sold, within the meaning of the Municipal Corporations Act - YES: HC

Whether it can be concluded that meal vouchers are capable of being used or sold within the limits of a City, where such vouchers are used to pay the price of the food items and beverages delivered to the users - YES: HC

Whether treatment of said vouchers as "goods" can be negated on the ground that vouchers themselves are not capable of consumption - NO: HC

Whether utility of such vouchers as capable of being sold, delivered and possessed within the municipal limits, is sufficient for levying of Octroi - YES: HC


State of Gujarat Vs Phil Corporation Ltd (Dated: February 13, 2015)

Gujarat VAT Act, 2003 - Section 73(4).

Keywords - remand - condition of pre deposit - adjudication - reason of rejection.

Whether the Tribunal has authority to adjudicate certain issues on merits basis, despite the fact that the first Appellate Authority has not adjudicated the matter on merits and it was only on the issue of the pre -deposit.

2015-TIOL-737-HC-PATNA-VAT

M/s Milith Karv Engineering And Trading Pvt Ltd Vs State Of Bihar (Dated: February 23, 2015)

Bihar Value Added Tax, 2005 - Rule 29(6) & 45 - TDS - refund - Whether once the assessee has produced the TDS certificate, it is not for the assessee to produce any other evidence regarding the deposit of any such tax deducted - Whether the Department can treat such payment as payment of tax on behalf of the assessee and credit had to be given for such deposits on the mere production of Form C-II - Whether in case the amount of refund exceeds to Rs.50,000/-, the application for refund has to be made before the Joint Commissioner and not before any lower authority.


Rci Logistics Pvt Ltd Vs DCTO (Dated: February 24, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Section 70(1) - Writ - detaining of vehicle and goods - transit pass - Whether the Revenue has to release the goods and vehicle detained, after the assessee had made the payment of advance tax along with the compounding fee, as levied.

2015-TIOL-727-HC-DEL-CT

B R Fibres (P) Ltd Vs CVAT (Dated: March 17, 2015)

Central Sales Tax - Section 3(a).

Keywords - Goods - Inter state sale

Whether the goods in question will be presumed as inter state sales within the meaning of Section 3(a) of the Act, when for 6 out of 26 transactions, assessee is unable, based on any document, to discharge the burden of proving that they are, in fact, inter-state sales.


Sri Vari Enterprises Vs CTO (Dated: February 16, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - Whether another opportunity can be given to the assessee to convince the authority, if it had agreed to pay 20% of the amount as determined in the order.


M/s Surabhi Iron & Steel Company Pvt Ltd Vs Commercial Tax Officer (Dated: February 20, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - opportunity of hearing - pre-deposit - Whether the Department needs to consider the objections of the assessee, before passing the final orders on merit.


M/s Shinago International (India) Pvt Ltd Vs Commercial Tax Officer (Dated: January 29, 2015)

Sales Tax - Writ - Whether Revenue should not start Proceedings, when it is the last date for filing a reply by assessee.

2015-TIOL-717-HC-PATNA-VAT

Nagdeo Traders Vs State Of Bihar (Dated: January 21, 2015)

Bihar Value Added Tax Act, 2005 - Section 79

Keywords: non production - declaration - ex parte order - penalty

Whether in case, a declaration in specified Form, on the basis of which credit is to be claimed, has been issued by the prescribed authority to assessee after the assessment order was passed, can the assessee be denied benefit on account of delay of that authority.


Sri Prakash Automobiles Vs CTO (Dated: February 26, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Sections - 3(4) & 51

Keywords - Purchase value - Sales Tax turnover - Writ

Whether Revenue has no jurisdiction to assess the tax based on the purchase value, when sales are less than Rs. 50,00,000.


M/s Auto India Vs Commissioner of Sales Tax (Dated : March 10, 2015)

Bombay Sales Tax Act, 1959 - Section 33(3), 33(5) & 61(1)

Keywords: retrospective effect - monthly return - dealer - importer - entry

Whether in case as a result of a retrospective amendment in the return filing rules, an assessee has not immediately filed monthly returns, it would be construed that such an assessee has not complied with the main condition of filing monthly returns and payment of tax.


S Manickam Vs CCT (Dated : March 11, 2015)

Tamil Nadu Government Servants Conduct Rule, 1973 - rule 21 - Tamil Nadu Civil Service (Disciplinary and Appeal) Rules - rule 17(b)

Keywords: interstate movement of goods - consignment sales - evasion of sales tax

Whether before dealing with charges against an issuing authority, consultation of the State Public Service Commission before passing the order is essential and cannot be dispensed with - Whether in case of movement of goods without transit pass, the Assessing Authority ought to have proceeded against the registered dealer by issuing show-cause notice only - Whether such authority can be penalised for following such procedure.


M/s M S P Shanmugavel Nadar Vs CTO (Dated: February 10, 2015)

Tamil Nadu Vale Added Tax, 2006 - 9(2), 22(5)

Keywords: penalty - pre deposit - demand

Whether in case assessee has himself agreed to pre deposit a certain percentage of demand before adjudication, can the order levying penalty be passed without considering assessee's request of such pre deposit.

2015-TIOL-705-HC-PATNA-CT

M/s Rafai Scrap Udyog Vs UoI ( Dated: January 16, 2015)

Central Sales Tax Act, 1956 - Section 13 - Central Sales Tax (Registration And Turnover) Rules, 1957.

Keywords: interlocutory application - form C - specialised software system - challan.

Whether when the Rules themselves do not provide for uploading of the Form on a specialised software system, the acceptance of such form subject to the process of manual verification, can be denied by the authorities - Whether the assessee filing form in manual mode can be denied deduction, even if there is no such circular denying such benefit to the assessee.


Ashish Traders Vs State Of Gujarat ( Dated: February 25, 2015)

Gujarat VAT Act, 2003 - Section 73(4).

Keywords: pre deposit - penalty - remand.

Whether the Tribunal has authority to decide an appeal on merit basis itself, in case

an assessee has not discharged its liability of making pre deposit in entirety.


M/s Kaesav Saw Mill Vs ACCT (Dated: February 2, 2015)

Commercial tax.

Keywords - appellable remedy & opportunity to sustain.

Whether an appellable remedy requires granting of reasonable opportunity to the assessee to sustain his claim - YES: HC


IOP Anwesha Engineering And Construction Ltd Vs CTO (Dated: February 10, 2015)

Sales tax - Detain of Goods - Payment of Tax - Release of Goods.

Whether goods detained by Revenue can be released only on payment of tax.


Addl. Commissioner of Sales Tax Vs M/s Eastern Steel Industries (Dated: February 24, 2015)

Bombay Sales Tax Act, 1959 - Writ - Sections 13 & 33(4) - Form -C - rectification application.

Whether an order of the Tribunal will have to be quashed, when it has not been decided in accordance with law.


Vinayaga Metals Vs DCTO (Dated: March 3, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Sections 2(5), 22(2), 27(1)(a) & 48

Keywords - concurrent jurisdiction - lower rank officer - power - inferior authority - joint excercise of power.

Whether in case of handling adjudication proceedings, there is any difference between concurrent and joint excercise of power - Whether in case an order has already been affirmed on merit by a superior authority contemplated under the Act, would it be permissible for the inferior authority to overrule that.

2015-TIOL-677-HC-MUM-SEBI

Vinod Hinigorani Vs SEBI (Dated: March 10, 2015)

SEBI - Sections 28A & 28S - Income tax - Section 222 & Rule 73.

Keywords - alternate remedy - arrest - detention - fraud of shares & tax recovery.

Whether an alternative remedy to the Appellate Tribunal serve as an absolute bar for exercising writ jurisdiction under Article 226 - NO: HC

Whether writ petition can be entertained in appropriate cases where there is violation of principles of natural justice, or procedure required for decision has not been adopted, despite having an alternative remedy - YES: HC

Whether arrest and detention invoked against commission of fradulent activities in relation to Section 28 of SEBI Act, can be sustained, in the absence of any finding recorded by the Authority regarding transfer, concealment or removal of property - NO: HC

Whether Rule 73 does not confer power on the Tax Recovery Officer to arrest and detain the defaulter for not giving a proposal for payment of dues - NO: HC

Whether mere non-payment of dues would constitute neglect or refusal to pay, in the absence of any finding that the accused had means to pay - NO: HC

Whether the power of arrest exercised by the Tax recovery officer in contravention to Rule 73, is illegal and void - YES: HC

2015-TIOL-664-HC-RAJ-CT-LB

Assistant Commercial Taxes Officer Vs M/s Indian Oil Corporation Ltd (Dated: February 26, 2015)

Rajasthan Sales Tax Act, 1994 - Sections 78(2), 78(5) & 99 & Rules 55 & 55A.

Keywords - penalty - incomplete declaration - person-in-charge & relevancy of mens rea.

Whether failure to comply with the statutory civil obligation and proceedings u/s 78(5), are neither criminal nor quasi-criminal offence in nature - NO: HC

Whether proving of intention or mens rea, is an essential element for imposing penalty on contravention of statutory obligation u/s 78(5) - NO: HC

Whether mere suspicion on the documents and declaration form in respect of goods in movement to be false or forged, per se, attracts levy of penalty u/s 78(5) - NO: HC

Whether such penalty u/s 78(5) for failure to produce the required documents and/or declaration forms completed in all respects, when the goods enters or leaves the nearest check-post of the State, is a civil liability - YES: HC



M/s Om Agencies Vs ACST (Dated: February 4, 2015)

Maharashtra VAT Act, 2002 - Sections 30, 48(6) & 50.

Keywords: defaulters - set off - interest - penalty - pending assessment

Whether if the assessment for a subsequent year has been finalized and demand has been raised, assessment for an earlier year is pending without any reasons, can the assessee be denied deduction to claim benefits of set off as envisaged under section 48(6).


M/s Ricky Enterlprises Vs CTO (Dated: February 12, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Section 22(4) - Writ - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit - Whether order passed by the Department is premature and in violation to principles of natural justice, when it is passed before expiration of the time granted to the assessee.


M/s Omnicure Medicaments Ltd Vs CST (Dated: February 24, 2015)

Bombay Sales Tax Act, 1959 - Section 36(3)(b).

Keywords: interest - dealer - closure of business - mistake apparent on record

Whether it is open for the Revenue to object to the reduction of interest, when the same has not raised any objection to the reduction at the time of hearing the appeals - Whether in case the powers were exercised on the satisfaction that the dealer had financial difficulties, the manufacturing operations had come to a standstill, in that case rectification can be made by the Revenue officer.


M/s Krishan Kumar Contractor Vs UoI (Dated: March 2, 2015)

Haryana Value Added Tax Act, 2003 - Central Sales Tax (CST) - Tender Form - Taxpayer Identification Number(TIN)

Whether Tender form of the assessee can be rejected on the ground that TIN/CST is not mentioned in it when it is mandatory to provide the same.


Heritage Printers Vs Joint Commisioner (SMR) (Dated: February 17, 2015)

Tamil Nadu Central Sales Tax Act, 1956 - Sections 3(B), 12(3) & 34.

Keywords - penalty - sales turnover - works contract.

Whether when the finished product supplied to a particular customer is not a

commercial commodity in the sense that it cannot be sold in the market to any other person, the transaction is only a works contract - Whether the mere fact that in the execution of the contract for work, the paper owned by the assessee stands transferred to the contractee incidentally will not lead to the inference that the transaction is only a sale and not a works contract.

2015-TIOL-599-HC-MAD-MISC

Shamnad Basheer Vs UoI (Dated: March 10, 2015)

Vital Provisions of Intellectual Property Appellate Board (IPAB) held Unconstitutional by Madras High Court.


Commercial Tax Officer Vs Sheik Mubarak (Dated: February 24, 2015)

TNVAT Act, 2006 - Sections 38(1)(b) & 72(1)(a)

Keywords: penalty - waiver - composition of offence - registration - consignment

Whether it is mandatory on the part of assessee, to obtain registration when he intends to start business - Whether in case an assessee is not a registered dealer, is it proper to direct such assessee to release the goods on payment of tax, in the event, such assessee is liable to pay the compounding fee.


M/s Indus Teqsite Pvt Ltd Vs Commercial Tax Officer (Dated: February 12, 2015)

Tamil Nadu Value Added Tax, 2006 - Section 84

Keywords: writ - rectification - principals of natural justice

Whether in case an assessee has chosen to file an application u/s 84 for rectification of order passed by the lower authority, the impugned order is set aside on the ground raised by assessee, the petition filed u/s 84 would become infructuous.


M/s Sree Kumar Engineering Works Vs Assistant Commissioner (CT) (Dated: February 9, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Central Sales Tax (Tamil Nadu) Rules - Rules 10(2) & 12(2) - Writ - C' Form declaration lost - indemnity bond.

Whether when C Form filed by the assessee has been misplaced by the Department, the Department cannot insist of Declaration by means of indemnity bond - Whether there is no duty cast upon the assessee to file the indemnity bond, when the assessee has not lost the original of the same and when the assessee has also not requested by stating that they have misplaced the original document.

2015-TIOL-578-HC-DEL-RTI

Subhash Chandra Agrawal Vs Office of The Attorney General Of India (Dated: March 10, 2015)

Attorney General of India is an Authority under the RTI Act: Attorney General of India refused to furnish information on the ground that it is not a Public Authority under Section 2(h) of the RTI Act. the expression “authority” as used in Section 2(h) of the Act would encompass any office that is conferred with any statutory or constitutional power. The office of the AGI is an office established under the Constitution of India; the incumbent appointed to that office discharges functions as provided under the Constitution. Article 76(2) of the Constitution expressly provides that the AGI would perform the duties of a legal character and also discharge the functions conferred on him under the Constitution or any other law in force. Indisputably, the appointee to that office is, by virtue the constitution, vested with the authority to discharge those functions. An office that is established under the Constitution of India would clearly fall within the definition of Section 2(h) of the RTI Act. Even in common parlance, the AGI has always been understood as a constitutional authority.


Daimler Financial Services India Pvt Ltd Vs CCT (Dated: February 2, 2015)

Sales Tax - Audit Report - Input Tax - Pre -Revision notice

Whether order is liable to be quashed when no opportunity of personal hearing is given to assessee.


B Manoharan Vs CTO (Dated: February 12, 2015)

TNVAT Act, 2006 - Section 72.

Keywords - Dishonour of cheque - Inspection - Payment of tax - Stop Payment.

Whether collection of tax amount at the time of inspection, without giving an opportunity of personal hearing to assessee can be allowed.


M/s Annai Agencies Vs Commercial Tax Officer (Dated: February 2, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - Sections - 8A, 19(20) & 22

Keywords - Principles of natural justice - Scrutiny and revision

Whether order of assessment passed is valid when assessee is not given an opportunity of being heard.


The Indian Hume Pipe Co Ltd Vs State Of Rajasthan (Dated: February 13, 2015)

Rajasthan Sales tax Act, 1954 - Sections 2(o) & 7AA - Rajasthan Sales tax Act, 1994 - Sections 2(38), 5, 25(4), 29, 58 & 84 - Rules 10A, 25 & 43(2) - Constitution of India - Articles 226, 227 & 366(29A)(b).

Keywords - commissioning - composition of tax - concessional rate - divisible works contract - exemption notification - manufacture and supply & sale.

Whether supply of pipes involved in the execution of a works contract, will amount to sale of pipes, and therefore will be exigible to sales tax - YES: HC

Whether an exemption notification issued by State government can be applied retrospectively granting a relief to the assessee on the basis of said Notification in matters of levy of sales tax - NO: HC

Whether transfer of property in goods involved in the execution of a works contract, will constitute "sale" and attracts levy of sales tax - YES: HC

Whether a composite works contract for 'supply of pipes' and 'contract of civil work' is liable to be classified as divisible contracts, and accordingly attracts levy of sales tax separately on leviable item - YES: HC



Commissioner VAT Vs A K Woollen Industries (Dated: February 19, 2015)

Delhi value Added Tax Act, 2004 - Sections 59(2) & 86(14) - non-compliance - penalty - Whether the proceedings for violation of Section 59(1) are not dependent on the existence otherwise of rules which may or may not be framed in the given fact situation.


State Of Gujarat Vs Jupiter Engineer (Dated: February 16, 2015)

Gujarat Sales Tax Act, 1969 - Section 54(1)(aa) - interest on refund, appellate order - Whether the dealer is entitled to interest under Section 54(1)(aa) on refund arising from appellate order.


CST Vs M/s New Standard Engineering Co Ltd (Dated: February 26, 2015)

Bombay Sales Tax Act, 1959 - Section 36(2)(c) - Penalty - Whether, for invoking the Explanation-I to subsection (2) of Section 36 of the Bombay Sales Tax Act, 1959, the onus lies on the revenue to establish that there was gross or willful neglect on the part of the assessee - Whether the basic burden about concealment of the transactions or inaccurate furnishing of particulars of the transaction is on the Revenue.



M/s Indo-Pirin Gloves Ltd Vs State Of Haryana (Dated: January 15, 2015)

Haryana Sales Tax, Act, 1973 - Section 39(2)

Keywords - joint venture company - liquidation - import of machinery - rent.

Whether in case assessee is unable to show sufficient cause for condonation of delay, the mere fact that the order records that any observation in the order shall not affect the decision of the appeal on merits in the pending review, can be construed as an affirmation of the maintainability of the appeal against the order dismissing the review petition.


Commissioner of VAT Vs Jupitor Exports (Dated: February 23, 2015)

Delhi Value Added Tax, 2004 – Section 54 of the Delhi Sales Tax Act, read with Rule 44 of Delhi Sales Tax Rules.

Whether the Appellate Tribunal, Value Added Tax can give direction to the Sales Tax Department to compound a FIR which was registered and charge sheet has been filed by the police department against the assessee - Whether the order of Commissioner on application u/s 54 Sales Tax Act is final not subject to scrutiny by the Appellate Tribunal.


M/s Anil Printers Pvt Ltd Vs Commissioner of Sales Tax (Dated: January 27 & 28, 2015)

Bombay Sales Tax Act, 1959 - Section 2(17), 2(26).

Keywords - manufacture - resale.

Whether the activity of (a) perforation and punching of holes on both sides of paper; (b) perforation, punching of holes on both sides of paper and printing blue lines thereon; (c) perforation, punching of holes on both sides of paper and insertion of carbon paper between such perforated and punched sheets; (d) perforation, punching of holes on both sides of paper, printing blue lines thereon and insertion of carbon paper between such perforated and punched sheets cause emergence of a new commercial product and hence are 'manufacture' as per section 2(17)


M/s Optiomus Infracom Ltd Vs Asst Commissioner of Commercial Tax (Dated: February 2, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - Section 27

Keywords - issue of notice - lapse of period - not filing any objection - penalty.

Whether the Court is not inclined to grant any relief, when the assessee has neither chosen to make his submissions nor appear in person after the lapse of period provided to him - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


M/s Sunrise Chennai Distributors Pvt Ltd Vs CTO (Dated : February 16, 2015)

TNVAT Act, 2006 - Sections 19(11), 23, 54, 55 & 84.

Keywords - default - liability - password for electronic filing - remand.

Whether provisions u/s 19(11) of the TNVAT Act would become applicable, where order of assessment was passed in the previous year and which is the subject matter of the proceedings pending in the Apex Court - Whether in such a case, the High Court has the authority to intervene.


M/s R R Parkon Pvt Ltd Vs CTO (Dated : February 10, 2015)

TNVAT Act 2006 - Sections 5, 6 & 27(3)

Keywords: penalty - revision - remand - quantum proceedings - penal provisions - labour charges - perfunctory

Whether whenever there is a revision or levy of higher rate of tax or quantum of tax, levy of penalty is automatic - Whether declaring a lower tu rnover in the monthly return amounts to willful suppression of assessable turnover for which levy of penalty is warranted.


State Of Gujarat Vs Kin Tech Synergy Pvt Ltd (Dated: February 11, 2015)

Gujarat Value Added Tax Act - Section 34(7)

Keywords: penalty - input tax credit - carry forward - adjustment

Whether in case there is no attempt to evade or avoid payment of tax by the assessee, the interest or penalty could have been imposed on such basis - Whether the availability of input tax credit as against the assessed additional tax, divulges any intention on part of assessee to avoid payment of taxes.


Sri Murugan Services Vs Commercial Tax Officer (Dated : February 5, 2015)

Tamil Nadu Value Added Tax Act, 2006 - writ - Opportunity of hearing - Revisional

assessment.

Whether order of Revenue can be set aside on the ground that opportunity of being hearing has not been given to assessee.


M/s Star Oil Mills Vs Commercial Tax Officer (Dated : February 4, 2015)

Tamil Nadu Value Added Tax, 2006 - Sections 3(4), 22(4), 25 & 27(3)(C).

Keywords - Best Judgment -Opportunity of hearing - Penalty.

Whether where assessee has requested the Revenue for seeking their permission to pay tax u/s 3(4) of the Act then the action of the Revenue completing assessment by way of best judgment method without giving opportunity of hearing to the assessee is not justified.


M/s Gharda Chemicals Ltd Vs State of Maharashtra (Dated : February 10, 2015)

Bombay Sales Tax Act, 1959 - Bombay Sales Tax Rules, 1949 - Rule 41D.

Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to the set off of the tax paid on purchases of cement which were used in the foundation of the machinery used for the manufacture of goods for sale - Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not entitled to the set off under rule 41D of the Bombay Sales Tax Rules, 1959 of the tax paid on the purchases of materials acquired for research and development of the existing product and also a new product.


N Kumaraguru Vs CCT (Dated : February 2, 2015)

Tamil Nadu Value Added Tax Act, 2006 - Writ - file objections to proposal - opportunity of personal hearing - Whether the Department needs to consider the representation of the assessee, before passing the final orders on merit.


M/s S K L Enterprises Vs Commercial Tax Officer (Dated: February 6, 2015)

Tamil Nadu VAT Act, 2006 - Sections 84

Keywords: Input Tax Credit - rectification - registered dealers

Whether when negligence has been made on the part of Revenue officers at the time of making inspection at the assessee's place of business, it could be considered as a reason to find fault in the records maintained by assessee, to deny him the input

credit tax allowable.


M/s Fortis Health Care Ltd Vs State of Punjab (Dated: January 23, 2015)

Punjab VAT Act, 2005 – Section 2 – Whether medicines, drugs & stents administered to patients during a medical procedure are a "sale", under the Punjab VAT Act, 2005 and therefore exigible to VAT - Whether a medical procedure can be severed into separate e lements of service and sale with service being the medical advise and medical procedure and the sale being the supply of medicines, surgical items, implants, to patients whether as part of a package or to an individual patient, under the Punjab VAT Act, 2005.



Guru Rajendra Enterprises Vs CTO (Dated: January 29, 2015)

Tamil Nadu VAT Act, 2006.

Keywords - extension of time - filing of objections - opportunity of being heard.

Whether in case an order has been passed by the Revenue authority without considering the request to assessee seeking extension of time, the said order passed would be considered as passed after violating principles of natural justice.


Commissioner of Sales Tax Vs M/s Swastik Polymers (Dated: February 17, 2015)

Maharashtra Value Added Tax Act, 2005.

Keywords - office objections - want of compliance.

Whether references filed by the Department will be maintainable in the Court, when the Revenue is apprehensive that the References would not be heard as they were taken off from the board by the Registry for want of compliance with the office objections.


CCT Vs Dinup Traders (Dated: February 6, 2015)

Tamil Nadu Value Added Tax, 2006 - Puducherry Value Added Tax Act, 2007 - Central Sales Tax Act, 1956 - cancelled of registration - evasion of tax - failed to pay penalty - Whether the assessee will said to be in default when despite notices, after assessment orders, had failed to make payment instead chose to prefer an appeal, which was allowed and the matter was remitted back to the Assessing Authority for reassessment - Whether the Assessing authority can cancel registration of an assessee, when a revision application is pending against the order of cancellation of registration.


N K Metals Vs Asst Commissioner of Sales Tax (Dated: February 17, 2015)

Maharashtra VAT Act, 2002.

Keywords: hawala dealer - stay of recovery - basic tax liability - prima facie - conditional order - compliance - pre deposit

Whether if there is a prima facie finding that there was a mismatch in the documents and the prima facie conclusion reached is not to the satisfaction of the assessee, would it enable the assessee to claim total dispensation of the condition of pre deposit of the tax liability and to claim an unconditional stay of recovery pending appeal - Whether the appeal against conditional order right upto the Tribunal and a writ petition in the High Court is mere prolonging the compliance with the condition.


Indus Teqsite Pvt Ltd Vs Commercial Tax Officer (Dated: February 5, 2015)

Tamil Nadu Value Added Tax, 2006 - Writ - Sections 14(1) & 27 - non speaking orders - reasonable opportunity - Whether the Department needs to consider the representation of the assessee, before passing the final order on merit.

2015-TIOL-440-HC-GUW-VAT

Hawkins Cookers Ltd Vs State of Assam (Dated: November 14, 2014 )

Assam Value Added Tax Act, 2003 - Section 74 (3) (a), 74(1), 90, 105.

Keywords: household utensils - specific entry - pressure cooker - aluminum - steel - contrived appliances - domestic use.

Whether pressure cooker can be considered as solely made up of aluminum so as to qualify for inclusion in Entry No. 6 of Part-A General of the Second Schedule - Whether pressure cookers are contrived appliances meant for domestic use or they can be understood as mere utensils - Whether classification adopted in the Central Excise Tariff Act can override the legislative intent of the competent State for classification of goods for imposition of tax - Whether in order to le vy penalty, even in case of a default committed by assessee, application of mind by the Revenue authority is a necessity.


Ashley Alteams India Ltd Vs Commercial Tax Officer (Dated: January 28, 2015)

Tamil Nadu VAT Act, 2006

Keywords: late reply - opportunity of personal hearing - arrear of tax - pre deposit - penalty

Whether when the assessee is ready to deposit a certa in portion of tax as per the mutual agreement with Revenue Authority, he would also be entitled to have liberty to raise all the factual and legal submissions before such authority.


M/s Mookambikai Spinners Vs Commercial Tax Officer (Dated: February 6, 2015)

Tamil Nadu VAT Act, 2006 - inspection - manufacturing yarn - independent order - objections

Whether if the Revenue authority has passed independent orders after referring the Enforcement wing Report for the sake of argument, it can be considered that such report is the sole basis for passing of the impugned orders.


State Of Gujarat Vs City Tiles Ltd (Dated: February 9, 2015)

Gujarat VAT Act, 2006

Keywords: pre deposit - appellate stage - conditions to be fulfilled - error - merit basis

Whether the Tribunal has erred in deciding the appeals on merits, despite the fact that the first Appellate Authority dismissed the appeals for failure to deposit the predeposit.

2015-TIOL-415-HC-GUW-VAT

Vishal Retail Ltd Vs State of Assam (Dated: November 14, 2014)

Assam Value Added Tax Act, 2003 - Sections (12) (b) (v), 74 (1), 75, 89 (1) (b), 90.

Keywords: penalty - wilful evasion - evasion of taxes - omission and commission - demand - seizure.

Whether in the event of any contravention of the provisions of section 90, imposition of penalty is automatic in nature - Whether this penalty may extend to an amount exceeding twice the amount involved or tax evaded or sought to be evaded - Whether before imposition of penalty, the affected person is required to be given a reasonable opportunity of being heard - Whether imposition of penalty is a coercive measure and the order levying such penalty should be a speaking order.


Tata Global Beverages Ltd Vs Commercial Tax Officer (Dated: February 3, 2015)

Central Sales Tax Act - Sections 6, 8 - Central Sales Tax (Registration and Turnover) Rules, 1956 - rule 12(1) and (7)

Keywords: penalty - evidence - re opening - opportunity of being heard

Whether if the Revenue Authority has not taken into consideration the forms submitted by the assessee and there was no proposal to levy penalty, which has been done without giving opportunity to the assessee, the resulting order would be considered as valid.

2015-TIOL-413-HC-ALL-CT

CIT Vs M/s Anand Tyres (Dated: February 9, 2015)

Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 - Entry No. 2 & 13 of the Schedule.

Whether "Hydraulic Excavator" is a machine under Entry 2 or motor vehicle under Entry 13 of the Schedule attached to Uttar Pradesh Tax on Entry of Goods into Loca l Areas Act, 2007 - Whether, if a particular item is governed by the separate specific entry, then that specific separate entry shall prevail over the general entry.


State of Gujarat Vs Doshi Printing Press (Dated: February 9, 2015)

Gujarat Sales Tax Act – Section 54 – interest on refund, appellate order & doctrine of merger - Whether when the interest on the amount of refund upon the assessment is available, such interest should be made available on the refund of the tax which has accrued on account of the order passed in appeal against the assessment orders – Whether unless the interest was expressly provided on any amount of refund, interest cannot be awarded by way of compensation.


State Of Gujarat Vs Fair Link Corporation (Dated: February 4, 2015)

Gujarat Value Added Tax Act, 2003 - Section 73(4) – Appeal before Tribunal, pre -deposit – Whether the Tribunal, on appeal by the assessee, can examine the matter on merits without examining the question for pre-deposit.


Raj Lubricants (M) Pvt Ltd Vs The State Of Tamil Nadu (Dated: December 3, 2014)

Tamil Nadu GST, 1959 - Sections -2(n), 2(q), 2(r), 38 - Tamil Nadu General Sales Tax Rules, 1959 - rule 30

Keywords: commitment charges - total turnover - belated payment - interest component - pre sale charges

Whether interest collected by the assessee from its customers for belated payment of the sale price can constitute pre-sale charges to be subjected to sales tax - Whether in case sale by delivery of the goods took place and subsequently for the belated payment of sale price, interest was collected, can it partake the character of sale price attracting the levy of sales tax.


State of Karnataka Vs M/s Infosys Technologies Ltd (Dated: June 18, 2014) Karnataka VAT - Sections 10 & 11(a)(2).

Keywords - work station - input tax credit - accessory of technical goods - furniture - items of decoration - Entry No - commercial parlance.

Whether the nomenclature given to an article by the Revenue is decisive to determine the tax liability or the eligibility for input tax credit - NO: HC

Whether a Work Station is a computer accessory or a a furniture as understood in the common parlance - NO: HC

Whether the assessee engaged in developing software is not allowed to claim input tax credit of tax paid on work station as it falls in the schedule of restricted items under KVAT - NO: HC



M/s Ankita Impex Vs State Of Maharashtra (Dated: January 23, 2015)

Maharashtra VAT Act, 2002 - Sections 14, 16(6)(a), 20, 25, 27(2) - MVAT Rules, 2005 - rule 87 - Central Sales Tax Act, 1956 - Section 9(2).

Keywords: notice - affixing - hawala transactions - dealer - registration certificate - formal endorsement

Whether cancellation of Registration certificate issued to an assessee has to precede by serving a notice in the prescribed form - Whether in the absence of any one at the place of assessee to receive a notice issued by the Revenue authority in person, before affixing such notice a formal endorsement is a necessity.


State Of Gujarat Vs Jagdish Oil Mill (Dated: February 9, 2015) Sales Tax Act – Sections 41(7) & 42(1) – Limitation, assessment order - Whether the assessment order passed u/s 41 (7) of the Sales Tax Act would not be governed by the time limit prescribed u/s 42 (1) of the Act - Whether the time limit prescribed u/s 42(1) of the Act is only for those cases wherein return as prescribed is filed and not to the cases where the returns were not filed within prescribed time limit or were not at all filed. 2015-TIOL-366-HC-JHARKHAND-CT

Methodex Systems Ltd Vs Commercial Taxes Tribunal (Dated: February 4, 2015)

Jharkhand Sales tax - Writ - Exparte order - Notice of hearing - Remand of case

Whether where the order is passed by Commercial Taxes Officer, without serving notice on assessee then would it be a sufficient ground for remanded back the case for afresh consideration.


M/s Canon India (P) Ltd Vs State of Tamil Nadu (Dated: December 10, 2014)

Tamil Nadu VAT Act, 2006 - Section 48 (A)(3)

Keywords: Multifunction network printers - copying and faxing - image runner - penalty - remand - principals of natural justice - dealer - peripherals - spares - consumables

Whether a commodity can be classified in a residuary entry, in the presence of a specific entry, even if such specific entry requires the product to be understood in the technical sense - Whether in case, certain goods work in conjunction with a computer and it is an input and output device, would it be covered under the classification of peripheral devices of computer - Whether in order to classify an article under a specific or a residual category, emphasis is on the predominant use of that instrument or such other device having different functional capability which would fall under the same category as of the peripheral devices - Whether such devices includes printer and scanner - Whether the Image Runners, commonly known as Multi-function Network Printers, sold by the assessee are to be classified under the peripheral devices of a computer, which are entitled to a concessional rate of duty.


Tata Sons Ltd And Another Vs The State Of Maharashtra (Dated: January 20, 2015)

Bombay Sales Tax Act, 1959 – Maharashtra Sales Tax - Transfer of Right to use any Goods for any Purpose Act, 1985 – Section 2 - Taxation of intangibles, brand name, royalty – Whether the royalty received by the assessee from its group subsidiary companies for use of the brand name can be said to be a ‘service’ or a ‘deemed sale’ to attract sales tax under Transfer of Right to use any Goods for any Purpose Act, 1985.


Bharat Sanchar Nigam Ltd Vs State of Haryana (Dated: February 4, 2015)

Telecom services provided by the petitioner are in a nature of a service that do not inher any element of sale and, therefore, not exigible to Sales tax: Writ Petition allowed & matter remitted to assessing officer to take a fresh decision in the matter: High Court [para 5]


Jaswant Singh Vs State of Punjab (Dated: January 12, 2015)

Punjab Value Added Tax Act, 2005 - Section 51.

Keywords - Avoidance of entry tax - Detainment of goods - Penalty

Whether where assessee has paid penalty amount and goods detained have alreday been released to the owner then does continuation of criminal proceedings against assessee is justified.


Orix Auto Infrastructure Services Ltd Vs Commissioner DVAT (Dated: February 5, 2015)

Delhi Value Added Tax Act, 2004 - Sections 32, 33, 84 & 86

Keywords - lease rentals paid - penalty - transfer of right.

Whether penalty under Section 86(10) can only be imposed when it is established that the return filed by the assessee is false, misleading or deceptive in material particulars or the assessee omits from a return any matter or thing without which return is false, misleading or deceptive in a material particular - Whether the Tribunal was not right in directing levy of penalty @ 20% under Section 86(10), after recording the finding that the assessee had a reasonable cause - Whether transfer of right to use goods, not being hire purchase agreement or instalment sale agreement, is the proportion or sale price, i.e. lease rental due and payable during the relevant tax period - Whether such provision will also be applicable to such agreements, which had the effect of transfer of right to use goods executed on or after 1st April, 2005.


M/s Hyundai Engineering India Pvt Ltd Vs State of Maharashtra (Dated: December 10, 2014) Maharashtra Value Added Tax Act, 2002 - Writ - Section 31 - transfer of property - TDS - works contract

Whether it was necessary and imperative for the Joint Commissioner of Sales Tax, to have referred to not only the agreement, but other agreements under which the works have been sub-contracted, in order to hold if the assessee is executing any works contract.


Tata Net Services Ltd Vs STATE OF MAHARASHTRA (Dated: February 3, 2015)

Maharashtra Value Added Tax Act, 2002 - writ - Section 2(24), Indian Telegraph Act, 1885 - Section 4.

Keywords - hardware equipments - supply of service - service tax - stay application.

Whether the nature of the services resulting in any transfer of the property in goods or right to use or supply of goods, during the course of rendering of services other than the service part of the transaction, will have to be first segregated a nd then

subjected to tax - Whether imposition of a condition of predeposit would further cause hardships, when the assessee is already incurring losses in its business.


State Of Punjab Vs M/s Ocean Metal Pvt Ltd (Dated: January 23, 2015)

VAT - Nature of activity - Remand.

Whether where Tribunal after recording an opinion as to the nature of the pipes, remitted the matter to the assessing authority, to examine the nature of the transactions then can this order of remand be challenged before HC.


State Of Gujarat Vs Nishi Communication (Dated: January 29, 2015)

Gujarat Vat Act, 2005 - Section 34(7).

Keywords - VAT - input credit - carry forward - interest - penalty.

Whether in order to levy interest or penalty u/s 34(7), the basic intention on the part of assessee regarding an attempt to evade payment of taxes has to be proved by the Revenue - Whether when the Tribunal found on facts that in view of availability of input tax credit as against the assessed additional tax, there was no intention on part of the assessee to avoid payment of taxes, adjustment of carried forward input tax credit can still be denied.


CVM Exports Vs DCCT (Dated: January 29, 2015)

Gujarat VAT Act, 2006 - Section 38.

Keywords: refund - demand - export - show cause notice.

Whether when refund to the extent of 90% has already been granted to the assessee, as a provisional refund and 10% is to be refunded at a later stage, there can be any question of expiry of the period of the assessment in order to grant balance amount of refund.


M/s Tata Engineering And Locomotive Co Ltd Vs State of Maharashtra (Dated: January 30, 2015)

Sales Tax - Hire purchase transaction is covered within the purview of the term "sale" and, therefore, hire/insurance premium forms part of the Sale Price - trademark is not exhausted once the goods are sold - resale claim rightly disallowed in view of section

2(26) of the Bombay Sales Tax Act, 1959 - by Maharashtra Act 22 of 1988 made retrospective with effect from 22nd April 1988, definition of "Resale" in clause (26) of section 2 of the Act is restricted to certain clauses of section 8 and it was clarified that a dealer holding a patent for a method or process of manufacturing any goods will not be entitled to claim ‘resale' in respect of his sale of such goods - References answered against the assessee: High Court



State of Gujarat Vs Ashadeep Industries (Dated: January 12, 2015)

Gujarat VAT Act, 2003 - demand - pre deposit - remand

Whether it is compulsory for the Tribunal to address itself first on the aspect of condition of pre deposit and thereafter, appropriate order could be passed on the aspects of remand or otherwise to the first Appellate Authority - Whether in case the Tribunal does not follow this sequence of assessment, its order passed would be considered as void as per law.


Sri Vijay Kumar Surana Vs Deputy Commissioner of Commercial Taxes (Dated: October 30, 2014)

Karnataka Sales Tax Act, 1957 - Sections 5, 6, 22(a)(i), 22(a)(ii)

Keywords: Suo motu proceedings - revision - manufacturer of gold - use - 'used up' - jwellery - precious diamonds

Whether in case diamonds are used in the preparation of jewelry, it did not get transformed into another commodity, it would it be considered that they are not consumed, and therefore Section 6 cannot be attracted in that case.


Varun Dyes And Chemicals Pvt Ltd Vs State of Gujarat (Dated: October 15, 2014)

Gujarat Value Added Tax - amnesty scheme - waiver - rectification application - deposit

Whether in case, before the Tribunal, assessee has requested for a remand to enable him to take benefit of amnesty scheme, while accepting such request, the Tribunal imposed precondition, which was also agreed by the assessee, default in payment on the part of assessee is capable of being waived.


State Of Gujarat Vs Dashmesh Hydraulic Machinery (Dated: January 19, 2015)

Gujarat Value Added Tax - Section 34(7)

Keywords: penalty - interest - input tax credit - carried forward

Whether in order to levy penalty on assessee, the Revenue authority has to satisfy the basic intention of attempt to evade or avoid payment of taxes on the part of assessee - Whether when in view of availability of input tax credit assessee has adjusted the same as against the assessed additional tax, would it be assumed that there was intention on part of the assessee to avoid payment of taxes.


ONGC Ltd Vs State of Gujarat (Dated: December 18, 2014)

Gujarat Value Added Tax - Section 2(29), 2(36) - Whether the discount given by the assessee to the oil marketing companies on sale of its products as per the direction of the Government would not form part of "sales price" as defined in section 2(29) of the Gujarat Sales Tax Act and consequently would not form part of "turnover of sales" as defined in section 2(36) of the Act.



Jyoti Traders Vs State of Gujarat (Dated: January 9, 2015)

Gujarat Value Added Tax Act, 2003 - Section 73(4) - provision of predeposit before proceeding with the appeal - Whether in a matter where the appeal is preferred before the appellate Authority, wherein the condition of pre -deposit was not complied with, it is obligatory for the Tribunal to decide the aspect of pre-deposit and thereafter if such condition is complied with, the matter may be remanded to the First Appellate Authority, but the Tribunal without considering the said aspect should not consider the merits of the appeal for liability of tax, penalty, interest, etc.


K G Products Vs Joint Commissioner (CT) (SMR) (Dated: December 10, 2014)

Tamil Nadu General Sales Tax Act, 1959 - Section 37

Keywords: concord - electronic goods - tape recorder - cord wires - suo moto revision

Whether in order to classify an article as 'electric' or 'electronic' good, the fact that the same cannot be used without electricity, is a decisive test - Whether cord wire, which connects the main switch with the instrument, is transmitting electricity from the main switch to the instrument - Whether in case it is admitted that the cord wire functions based on the electrical energy it receives from the main switch and transmits to the instrument, it would be presumed that they are specially designed for a specific purpose - Whether in such case it would be regarded as electrical goods in common parlance.


M/s SGS Agro Corporation Vs Asst Commissioner (CT) (Dated: December 11, 2014)

TNVAT Act - Writ - Section 87-A .

Whether assessee should still be given an opportunity to submit their objections when it has already been served with the pre-revision notice by revenue and it has sought time for filing their objections but did not file the same in extended time given.


Hindustan Construction Company Ltd Vs State of Jharkhand (Dated: January 7, 2015)

Jharkhand Value Added Tax Act, 2005 - Sections 42(2)

Keywords: stock transfer - branches - VAT liability - exparte assessment

Whether in case a a huge liability of tax is imposed or is going to be imposed on the assessee, the State ought to serve the notice upon the assessee by sending any adopting any authentic means instead of passing exparte order - Whether an assessee is liable to pay duty levied in such an ex parte order.


Kilburn Engineering Ltd Vs The Maharashtra Sales Tax Tribunal (Dated: January 13, 2015)

Maharashtra Value added Tax Act 2005 - Extension of time - Misc. Application

Whether writ petition against the rejection of misc. application, seeking extension of time for VAT payment is maintainable, when the condition imposed is neither unfair or in any way unreasonable and unjust - Whether writ petition is allowed to seek sympathetic and equitable reliefs.


M/s Godrej And Boyce MFG Co Ltd Vs State of Punjab (Dated: December 5, 2014)

Punjab VAT Act, 2005 - Punjab General Sales Tax (Deferment & Exemption) Rules, 1991 - rule 2(xxi)

Keywords: notional sale's tax liability - actual liability - deferment of sales tax

Whether demanding sales tax on branch transfers by pointing out that the expression "notional sale tax liability" requires it to pay sale tax on branch transfers and consignment sales made outside the State of Punjab, is a valid demand by the Revenue authorities.


Glaxosmithkline Consumer Healthcare Ltd Vs CTO (Dated: December 22, 2014)

Tamilnadu Value Added Tax, Act 2006 - Section 48A.

Keywords - composite in nature - milk products - residual entry - specific goods - women's horlicks.

Whether the only reason given in the clarification of department that "Women's Horlicks" is not made up of "milk" alone but with other ingredients, is a sufficient basis to tax the same under the residuary entry - Whether the residuary entry should be applied only when the goods cannot be brought under the various specific entries in the tariff - Whether when the goods is composite in nature, consisting of various mixtures the clarification of department as to taxability should be on the basis of material or component which gives to the product their essential character.



M/s Prem Narain And Company Vs State Of Punjab (Dated: December 12, 2014)

Punjab General Sales Tax Act, 1948 - Sections 14-B(7)(ii), 22(1)

Keywords: agency - cancellation - penalty - goods - genuine documents

Whether when goods had been returned by the dealer on cancellation of the agency agreement and the bills had been duly verified with books of accounts by the assessing authority at the time of assessment, penalty u/s 14-B(7)(ii) shall be sustained on the ground that the goods were not accompanied by proper and genuine documents.


M/s Prism Enterprises Pvt Ltd Vs State of Maharashtra (Dated: January 6, 2015)

Maharashtra Value Added Tax Act, 2002 - Section 61(2).

Keywords: levy of penalty - mala fides - non filing of report

Whether if assessee was not prevented by any factors, beyond its control, the Tribunal is allowed to levy penalty u/s 61(2) for non filing of a report by the assessee.

2015-TIOL-79-HC-DEL-CT

M/s Calcom Electronics Ltd Vs Commissioner of Sales Tax / VAT (Dated: December 16, 2014)

Delhi Sales Tax Act, 1975 & the Central Sales Tax Act, 1956 - Whether the Tribunal is justified in directing the assessee to deposit 10% to 20% of the disputed amount as pre -deposit for hearing the Appeal on merits when any harsh condition would put the Assessees in difficulty as the appeals would not be heard and decided on merits but

dismissed on the ground of non-payment of pre -deposit.


M/s Sai Enterprises Vs Joint Commissioner of Commercial Taxes (Dated: November 18, 2014)

Karnataka Value Added Tax Act, 2003 - disposing appeal in reasonable time - registration.

Whether the Department needs to dispose the appeal within a reasonable time and in an expeditious manner in the context of registration of the assessee's Firm under the provisions of the Karnataka Value Added Tax Act, 2003 Act.


P T Chandukutty Vs Commercial Tax Officer (Dated: December 2, 2014)

KGST Act - Section 55C .

Keywords: sales tax arrear - principal amount - amnesty scheme - interest

Whether appropriation under the Amnesty Scheme declared by the Government, as a matter of policy, stands on a different pedestal, notwithstanding the normal manner of appropriation as provided u/s 55C of the Act - Whether in case there is scope of ambiguity for allowing benefit of amnesty to an assessee, remand is a proper course of action.


Lanco Infratech Ltd Vs Assistant Commissioner (CT) (Dated: August 8, 2014)

VAT-Rejection of application for Rectification- Whether Writ can be filed-Amount relating to 2007 included in assessment year 2008 - Value of plant and machinery sold taken as Rs 156.75 Croes instead of Rs. 15.67 Crores by adding one more "zero" - Errors apparent on the face of record - Respondent not applied his mind – Writ maintainable - Impugned orders set aside and Respondent to reconsider rectification applications afresh. Petitioner filed rectification applications under Section 84 of the TN VAT Act, 2006, for five assessment years. Authority rejected all the five rectification applications. Petitioner filed Writ Petitions challenging the rejection orders. The High Court held that for entertaining an application for rectification, authority has to see whether there is any error apparent on the face of reco rd. The High Court found that there are errors in all the assessment orders. In assessment order for 2007-08, amount pertaining to year 2008 was taken. Similarly in assessment order for 2010-11, one "zero" was added at the end while taking the total value of plant and machinery sold as Rs. 156,75,10,000/-, whereas the actual value as per Balance Sheet was Rs. 15,67,51,000/-. The High Court observed that held that this is an error apparent on the face of the record and that there were errors apparent in the face of the record in each of the assessment orders. Accordingly the Court allowed the writ petitions and set aside the orders rejecting the rectification applications and directed the respondent to reconsider rectification applications afresh.


Venkateswara Industries Vs Special Commissioner and Commissioner of Comml Taxes (Dated: December 18, 2014)

Tamil Nadu GST Act, 1959 - Section 28A

Keywords: clarification issued - water base - Bitumen Emulsion - reopening

Whether clarification issued by the Commissioner, in exercise of his powers u/s 28-A can be automatically made applicable to the assessee proposing to revise the already finalized assessment - Whether such clarification could be the sole basis for reopening or revising the assessment of an assessee covered under the provisions of TN GST Act.


M/s Nilkamal Plastics Ltd Vs ACCT (Dated : December 17, 2014)

Kerala General Sales Tax Act, 1963 - Sections 5(2A), 5(2B), 45A

Keywords: moulded plastic furniture - brand name holders - license agreement - penalty

Whether a mere claim for exemption by an assessee can be treated at par with a suppression of turnover for the purposes of attracting the penal provisions under section 45A of the KGST Act - Whether the mere claim for exemption make the return an incorrect return for the purposes of attracting the penal provisions under the Act.


M/s Ambuja Cements Ltd Vs State Of Rajasthan (Dated: December 19, 2014)

Commercial Tax - Rajasthan Sales Tax Act, 1994 - Rajasthan Value Added Tax Act, 2003 - Writ Petition – Whether the earlier undertaking given by Assessee is enforceable and assessee is liable to pay demand with interest – Whether rehabilitation scheme by BIFR relieves assessee from liability under the undertaking – Whether demand arose after the judgment of the Supreme Court and demand of interest was unjustified.


M/s Vellanki Frame Works Vs Commercial Tax Officer (Dated: December 18, 2014)

Central Sales Tax Act, 1956 - Sections 2(ab), 3(a), 5(2), 8(1) - Andhra Pradesh VAT Act, 2005 - Section 80(1) - Customs Act, 1962 - Section 2(13), 2(23), 2(26), 7(a), 12(1), 45, 46, 49, 147

Keywords: letter of credit - import - bank charges - quadri partite agreement - high sea sale - commission - bill of lading - bill of entry - custom house agent - clearance for home consumption.

Whether if an assessee is the final importer of goods as it was assessed to customs

duty before the goods got mixed with the general goods, sale of such goods by the assessee further could be considered as sale in the course of import - Whether the said transaction could be considered as inter-state sale - Whether a Bill of Entry for warehousing would result in termination of importation - Whether when it is apparent as per the provisions of the statute that the prescribed authority who is empowered to make assessment under the VAT Act, can also assess a dealer to tax under the CST Act, the question as to the jurisdiction of the commercial tax officer may arise - Whether in case, the AO has failed to perform a statutory duty case upon him, the aggrieved assessee is allowed to approach directly the High Court - Whether the High court while making judicial review of an assessment order, can go into the adequacy or sufficiency of the evidence based on which the AO has recorded his findings.


Additional Commissioner of Sale Tax Vs M/s Ashok Leyland Ltd (Dated: December 9, 2014)

Bombay Sales Tax Act, 1959 - Sections 9, 15, 57, 61

Keywords - demand - refund - surcharge - turnover tax

Whether when the Tribunal holds that the original assessment order is not merged with the Appellate order, in that case Tribunal is duty bound to consider as to how the proceedings could be said to be barred by limitation - Whether in case the doctrine of merger is inapplicable, the order of assessment is not sought to be revised but the order of the First Appellate Authority only.


Infiniti Wholesale Ltd Vs Assistant Commissioner (CT) (Dated: November 6, 2014)

Tamil Nadu Value Added Tax Act, 2006 - Sections 17, 18(2), 19(13), 51 - Central Sales Tax Act, 1956.

Keywords - input tax credit - purchasing dealer - refund - selling dealer - taxes paid - tax invoice.

Whether when assessee has got an effective alternative remedy of appeal from the statute, without exhausting the same, the assessee can directly file a writ petition before the High Court - Whether the mere fact that the Revenue had not made an assessment on the assessee's vendor, per se, can stand in the way of the AO considering the claim of the assessee u/s 19 at the time of allowing income tax credit - Whether in case the selling dealer has not filed returns or not paid taxes or they were unregistered dealers or their registrations were retrospectively cancelled, would it effect the taxes being paid by the purchasing dealer - Whether because of the aforesaid, the Revenue authority could deny input tax credit paid by the purchasing dealer.

Documents

HIGH COURT RULING - Tax India Online · 2018-10-02 · HIGH COURT RULING 2015-TIOL-1989-HC-UKHAND-CT CCT Vs M/s Rahis Ahmad (Dated: August 4, 2015) Whether the assessing authority