Jaiprakash Associates Ltd. vs Government of Andhra Pradesh and Superintending Engineer and Ors.
Quantification of taxable turnover: Four percent of tax not added separately to estimated value-No estimated value as on date of petitioner's participating in tender, Unauthorised deduction and retention of monies without making it over to tax department improper-The petitioner had exercised the option to pay value added tax under s.4(7)(b) of the Andhra Pradesh Value Added Tax Act 2005 and made an application [LexDoc Id : 456498]
HC (Andhra Pradesh)
Global Fuels Lubricants, Inc vs Commissioner of Commercial Tax
Rejection of application seeking deferment of assessment: Commissioner vested with discretion under s.32(5) to defer proceedings on account of pendency of appeal before court-Non-exercise of discretion, Impugned order set aside with direction to pass appropriate order-The petitionerís application under s.32(5) of Andhra Pradesh Value Added Tax Act 2005 seeking deferment of the assessment proposed for the relevant ta [LexDoc Id : 451007]
Prathista Industries Ltd. vs CTO and Anr.
Initiation and completion of assessment under CST Act 1956: Pendency of application for advance ruling-Provisions of s.67 of AP VAT Act 2005 not applicable to assessments made under CST Act 1956-The first respondent was held entitled to initiate and complete the assessment under the Central Sales Tax Act 1956 in respect of the petitioner when [LexDoc Id : 445353]
Hindustan Coco Cola Beverages (P) Ltd. vs State of Andhra Pradesh
Bottles and crates constituting packing material: Levy of tax at four percent-Terms and conditions between parties ignored by assessing authority, Impugned assessment and notice set aside-In the business of sale of soft drinks, there was a facility and practice of recycling the bottles and crates in which beverages were sold and the cha [LexDoc Id : 446478]