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VAT - Judgement
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Documents Found: 42   
Title Forum  Year
V.V.V. and Sons Edible Oils Ltd. vs CTO Tax liability: Liability fastened on selling dealer-Petitioner directed to produce all relevant purchase documents for verification-The petitioner had challenged a notice calling upon it to pay the tax as the selling dealers had not paid the taxes. It was clearly stated in the impu [LexDoc Id : 480263]
HC (Madras) 2015
Sri Nanjundeshwara Traders vs State of Karnataka and Ors. Disallowance of input tax credit claim: Finding that invoice relied upon to claim credit was bogus-Burden on assessee to prove claim, Finding arrived at without extending opportunity-The petitioner had challenged the reassessment orders passed under s.39(2) read with s.72(2), s.36 and s.37 of the Karnataka Value Added Tax Act 2003. [LexDoc Id : 480256]
HC (Karnataka) 2015
New Medical (P) Ltd. vs Superintendent of Taxes and Ors. Return of revision petitions: No reason for return given-Petitions returned to petitioner with a direction to re-file the same before tribunal-The registrar had returned the revision petitions to the petitioner on the ground that they were not maintainable. There was nothing to show why they [LexDoc Id : 480203]
HC (Tripura) 2015
Addl. CCT vs Taluka Tent Decorators VAT liability: Renting out of tents, cutlery, furniture and carpets by a tent house-Definition of sale under s.2(35)(iv) covering even goods transferred on short duration-On the question whether renting out of tents, cutlery, furniture and carpets by a tent house was covered by the definition of sale in s.2(35)(iv) of t [LexDoc Id : 480259]
HC (Rajasthan) 2015
Sharma Furniture and Interior Decorator vs ACCT Karnataka Value Added Tax Act 2003: Compounding of offences under s.82-Reassessment proceedings not to be clubbed with proceedings for compounding-The assessing authority had the power to reassess the appellant after it was reported that there was suppression of turnover by the appellant during t [LexDoc Id : 480251]
HC (Karnataka) 2015
Commissioner vs A.K. Woollen Industries Setting aside of penalty under DVAT Act 2004 on ground that rules not yet framed-Proceedings for violation of s.59(1) not dependent on the existence otherwise of rules-The tribunal had set aside the penalty order on the ground that sufficient opportunity had not been provided to justify imposition of mandatory penalt [LexDoc Id : 477981]
HC (Delhi) 2015
Sunrise Chennai Distributors (P) Ltd. vs CTO Tamil Nadu Value Added Tax Act 2006: Remedy against the impugned order passed under s.84-Petitioner's case not falling under s.23, Dispute about applicability of provisions of Act, Petition dismissed-The remedy against the impugned order passed under s.84 of the Tamil Nadu Value Added Tax Act 2006 lay under s.54(1) of the Act. If the petitioner had [LexDoc Id : 480258]
HC (Madras) 2015
Balaji Trading Co. vs State of Rajasthan and Ors. Disallowance of input tax credit: Petitioner's reply rejected without consideration-Involvement in alleged first sale presumed without justifiable reason, Discarding of purchase transactions as not genuine unsustainable-Pursuant to the summon issued by the assessing authority asking the petitioner to prove the genuineness of purchase transaction, the petitioner filed [LexDoc Id : 480253]
HC (Rajasthan) 2015
Salem Tollways Ltd. vs Assistant Commissioner and Ors. Maintainability of writ petition: Availability of alternative remedy-Petition filed to avoid condition of pre-deposit, Plea to declare statutory provision ultra vires not taken before, No case of violation of principles of natural justice or arbitrariness in proceedings, Petitions dismissed-The petitioner had sold crusher machinery and paid tax at four percent treating the machinery as capital goods as defined under s.2(11) of the Tamil N [LexDoc Id : 480250]
HC (Madras) 2015
Sony India (P) Ltd. vs State of Utter Pradesh and Ors. Refund order: Competent authority obliged to adjudicate on refund application-Authorities liable to refund excess amount deposited by applicant-It was not necessary that an order of refund was required to be passed by the assessing authority in the assessment order or by the appellate authorit [LexDoc Id : 478042]
HC (Allahabad) 2015
State of Gujarat vs Fair Link Corpn. Grant or rejection of requirement of pre-deposit: Duty of tribunal-Tribunal not entitled to ignore legal principles and decide the matter on merit-If either side approached the tribunal, being aggrieved by the order of either grant or rejection of requirement of pre-deposit, it was open for the t [LexDoc Id : 479714]
HC (Gujarat) 2015
Om Agencies, Om Sales Corpn. and Manoj Agencies vs Assistant Sales Tax and Dty. Commissioner of Sales Tax Obligation to appropriate excess amount paid by dealer in any previous year towards its demand in subsequent year-Assessment for earlier year pending without obvious reason, Respondents directed to complete assessment proceedings and refund amount-The provisions of s.48(6) of the Maharashtra Value Added Tax Act 2002 casted obligation upon the respondents to appropriate the excess amount paid by [LexDoc Id : 477635]
HC (Bombay) 2015
Tata Net Services Ltd. vs State of Maharashtra and Ors. VAT liability: Claim that no sale or purchase transaction effected during the period in dispute-Issues raised of considerable importance and meriting consideration-The petitioner was, inter alia, engaged in providing network connectivity services to its closed group of customers. By the impugned order, the activi [LexDoc Id : 477639]
HC (Bombay) 2015
C.V.M. Exports vs Dty. CCT Denial of balance refund on ground of limitation-No question of expiry of period when refund to the extent of 90 percent already made, Refund directed by way of adjustment towards future tax liability-Provisional refund to the extent of 90 percent of the amount was made to the petitioner. The petitioner did not apply for the disbursement of balance [LexDoc Id : 479711]
HC (Gujarat) 2015
Bharti Airtel Ltd. vs State of Uttar Pradesh and Ors. Uttar Pradesh Tax on Entry of Goods Into Local Areas Act 2007: Challenge to levy of entry tax-Determination of interest liability-Whether the challenge to levy of entry tax under the provisions of the Uttar Pradesh Tax on Entry of Goods Into Local Areas Act 2007 was tenable. Held [LexDoc Id : 492735]
HC (Allahabad) 2015
Steel Authority of India Ltd. vs State of Jharkhand and Ors. [LexDoc Id : 480257]
HC (Jharkhand) 2015
Tulsyan Nec Ltd. vs Assistant Commissioner Tamil Nadu Value Added Tax Act 2006: Exempted sale-Power of government to notify exemption or reduction of tax in specified contingencies-The contention that the phrase 'goods exempted by notification' occurring in s.15 of the Tamil Nadu Value Added Tax Act 2006 would not cover transacti [LexDoc Id : 476610]
HC (Madras) 2015
 
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