| 13351100 | Section 73 Demand Upfront collection of tax and penalty without passing any assessment order Imposition of -- Issue arose for consideration as to whether it was open to the Sales Tax Officer to collect upfront the tax and penalty from assessee at the time of a surprise inspection undertaken of his business premises without passing any assessment order. Held: The question of first collecting the tax and penalty upfront under section 73(10) and then assessing the person from whom the amount was collected, was not permissible in law. Collection of the tax and penalty by the STO from assessee was without an......
2021 TaxPub(VAT) 0338 (Ori-HC) : (2021) 102 ITPJ (V) 0745 Banamali Prusty v. CST In favour of Assessee, Ori-HC, W.P. (C) No. 11874 of 2008, 20-Sep-2021
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| 13324900 | Section 22 Input tax credit Reversal of exemption in terms of Entry 65/Schedule A Turnover from sale of rice bran oil Reversal of input tax credit -- Assessee was issued notice on the ground that its turnover from sale of rice bran oil was less than Rs. 5.00 crores, thus attracting exemption in terms of Entry 65/Schedule A of the Act. Tax collected on the sales, admittedly remitted to Department, was proposed to be forfeited in terms of section 40(2)(ii) and the Input Tax Credit (ITC) claimed, proposed to be reversed, along with penalty. Held: Assessee|s turnover far exceeded the threshold of taxability. It was only by virtue of the exemption......
2021 TaxPub(VAT) 0326 (Mad-HC) TCS Trade Links v. STO In favour of Assessee, Mad-HC, W.P. No. 33280 of 2019 & W.M.P. Nos. 33743 & 33744 of 2019, 11-Mar-2021
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| 13325000 | Section 12 Liability to pay tax Non-realization of tax by manufacturer from purchaser Imposition of -- Issue arose for consideration as to whether Tribunal was legally justified in affirming the order passed by the first appellate authority in setting aside the tax liability created under section 12 upon not realization of tax by assessee-manufacturer from the purchaser. Held:Provisions of section 12(3) come into play only in the event of the manufacturer having collected from the purchasing dealer, the amount of entry tax due and having still failed to deposit the same for and on behalf of the p......
2021 TaxPub(VAT) 0327 (All-HC) CCT v. S/S Tkaula Sugar Mills Ltd. In favour of Assessee, All-HC, Sales/Trade Tax Revision Defective No. 74 of 2013, 24-Mar-2021
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| 13325100 | Section 72 Penalty under section 72(2) Wrong classification of goods Aluminum castings -- Assessee was in the business of manufacture and supply of auto parts and some of the products manufactured by him was aluminum castings which was supplied to its sister concern. It was the case of the assessee that it was under a bona fide impression that the aforesaid aluminum castings were classifiable as |non-ferrous castings| and were chargeable at the rate of 4%. However, the stand of the Revenue was that the aluminum castings would fall under unscheduled goods and were liable to be taxed a......
2021 TaxPub(VAT) 0328 (Karn-HC) Toyota Industries Engine India (P) Ltd. v. Addl. CCT In favour of Assessee, Karn-HC, S.T.A. No. 22 of 2017, 05-Mar-2021
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| 13325200 | Section 39 Input tax credit Claim for additional input tax credit Limitation period -- Assessee made a claim for additional input tax credit at the rate of 4% as specified in section 14, instead of 3% as specified in the Notification, dated 30-3-2007. Assessing Authority rejected the claim of assessee on the ground that he had not made such claim either in the original returns or revised returns. Assessee had made a claim for refund on account of an error in charging value added tax at the rate of 12.5% instead of 4% in respect of the sales made. Held:Assessee had claimed benefit ......
2021 TaxPub(VAT) 0329 (Karn-HC) Tractors & Farm Equipment Ltd. v. State of Karnataka In favour of Assessee, Karn-HC, S.T.R.P. No. 116 of 2016, 19-Feb-2021
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| 13325300 | Section 22 Sale Consignment sales or not Assessee submitted all the documents before authorities -- Assessee’s case was that Form "F" Declarations were filed during consignment sales and they were not found to be defective in any respect. Therefore, assessee was not required to produce any further material evidencing dispatch of goods. Tribunal also found that the dealer had filed Form F Declarations and evidence for movement of goods, namely, transport documents and proof of tax payment by the agent in the other State, sale pattials of the agent, consignment agreement, copy of the account sta......
2021 TaxPub(VAT) 0330 (Mad-HC) State of Tamil Nadu v. MTA Mills (P) Ltd. In favour of Assessee, Mad-HC, Writ Petition No. 6702 of 2005, 12-Mar-2021
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| 13325400 | Section 22 Inter-State sale or local sale Purchase of cotton between assessee and State co-operative cotton growers Levy of tax -- Issue arose for consideration as to whether transaction of purchase of cotton between assessee and State Co-operative Cotton Growers was inter-State Sale or local sale by reason of delivery of goods, even after payment of entire sale consideration within State. Held: The issue involved was decided in favour of assessee and was squarely covered by decision of the Court in the case of The State of Tamil Nadu v. Tvl. Annamalaiar Mills Ltd. ((2015) 83 VST 536 (Mad) where it was held that Tribunal, a......
2021 TaxPub(VAT) 0331 (Mad-HC) State of Tamil Nadu v. National Textiles Corpn. In favour of Assessee, Mad-HC, Writ Petition No. 9715 of 2005 & WPMP. No. 10557 of 2005, 12-Mar-2021
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| 13325500 | Section 27 Reopening of assessment Allegation of transport of Kerosene with bogus records and preparation of false documents Validity -- Authority alleged that assessee had transported Kerosene with bogus records, prepared false documents and corrected certain entries in the triplicate. AO issued notice for revising the assessment on the basis of the proposal given by the Enforcement Wing officials. Assessee stated that they were in possession of documents and that the allegation of evasion of tax made against them was not sustainable. Held: The allegation of evasion of tax made against assessee stood effaced on and after the ord......
2021 TaxPub(VAT) 0332 (Mad-HC) V.V.R. Agency v. Secretary In favour of Assessee, Mad-HC, Writ Petition No. 5145 of 2005, 12-Mar-2021
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