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13150400Section 72 Composition of offence Quantum of amount of tax to be deposited for release of detained goods -- Assessee imported consignments of iron and steel items for sale to buyer. While the goods were in transit towards buyer’s place, the said goods were detained. Assessee was called upon to pay the amounts under section 72(1-a). Court directed Department to release the detained goods on condition of payment of appropriate tax, which was to be finally determined, subject to final adjudication of the tax. Assessee enclosed a demand draft being 2% CST. A demand notice was issued to assessee to pay app......
2021 TaxPub(VAT) 0264 (Mad-HC) Navnidhi Steel & Engineering Co. (P) Ltd. v. CTO Directions Issued, Mad-HC, W.P. No. 28806 of 2010 & M.P. No. 1 of 2010, 27-May-2021

13150500Section 57 Recovery of tax Recovery of dues of deceased dealer Property being not in ownership of deceased dealer -- Assessee’s case was that authority could not have invoked section 57 for the purpose of recovering dues of the deceased dealer as the immovable property sought to be put to auction was in the ownership of mother of deceased dealer and it was not the estate of deceased. Held: Property was not in the ownership of deceased dealer but the lawful owner thereof was assessee who was mother of deceased. If Department wants to recover dues of deceased dealer, then the same cannot be recovered from immov......
2021 TaxPub(VAT) 0265 (Guj-HC) Nirupaben Manilal Thakkar v. State of Gujarat In favour of Assessee, Guj-HC, R/Special Civil Application No. 22651 of 2019, 15-Mar-2021

13150600Section 4 Levy of electricity duty Inter-State sale of electricity Competence of the State legislature Levy of duty on inter-State sale of electricity -- Assessee challenged vires of section 4(4)(d) of the Tripura Electricity Duty Act, 2019 on the ground that the same seeks to levy duty on inter-State sale of electricity which was beyond the competence of the State legislature. Held: Assessee can claim refund of duty already collected only to the extent it can establish that duty element was owned by assessee without passing it on to purchaser or end consumer. Assessee averred that some of duties was borne by him whereas the rest of the duty elem......
2021 TaxPub(VAT) 0266 (Trip-HC) ONGC Tripura Power Company Ltd. v. State of Tripura In favour of Assessee, Trip-HC, W.P. (C) No. 14/2021, 31-Mar-2021

13150700 2021 TaxPub(VAT) 0267 (Del-HC) P.C. Mishra v. Central Bureau of Investigation Appeal Disposed off, Del-HC, Crl. A. 692/2010, 21-Jan-2021

13150800Section 9B Levy of penalty Unauthorized collection of sales tax Assessee deposited amount of sales tax realised -- Revenue alleged that assessee had unauthorizedly collected sales tax on sale of cement to Government offices. Authority asked assessee to show as to why penalty not exceeding thrice of the amount of tax so realized should not be imposed on it in terms of section 9B(3). Assessee denied having made any unauthorized collection of sales tax from Government Departments on sale of cement. He had collected tax @ 12% on sale of cement in terms of statutory provisions and there was no infringement of law......
2021 TaxPub(VAT) 0268 (Ori-HC) Shiva Cement Ltd. v. State of Orissa In favour of Assessee, Ori-HC, STREV Nos. 58 and 60 of 2006, 19-Apr-2021

13150900Section 2 Classification of goods Rate of tax Gunny bags sold along with rice to FMCG -- Issue involved for consideration was whether gunny bags sold along with rice to Food Corporation of India was eligible to tax @4% or @8% as held by the Tribunal. Held: Books of account of assessee showed that new gunny bags were separately sold and paid for by the FCI. Question framed by the Court was required to be answered in favour of Department by holding that gunny bags sold along with the rice to the FCI is exigible to tax @ 8% as held by Tribunal.
2021 TaxPub(VAT) 0269 (Ori-HC) Shree Durga Rice Mill v. State of Orissa Against Assessee, Ori-HC, STREV No. 80 of 2006, 19-Apr-2021

13151000Section 16 Levy of entry tax Cutting tools used for roughing, drilling and boring of semi finished goods No finding recorded by authority -- Assessee purchased and caused entry of tools, viz., twist drills, reamers, cutters and tapes for manufacture of finished products such as textile machinery and auto-parts. Assessee claimed exemption from levy of entry tax on cutting tools. AO levied entry tax on cutting tools at the rate of 2%. Held: Authority without assigning any reason had concluded that cutting tools were not used as raw materials, component, parts and inputs in the manufacture of intermediate of finished product. Authority......
2021 TaxPub(VAT) 0270 (Karn-HC) Toyota Industries Engine India (P) Ltd. v. Addl. CCT Matter Remanded, Karn-HC, S.T.A. No. 25 of 2017, 03-Jun-2021

13151100Section 84 Assessment No personal hearing was afforded to assessee Validity of -- Assessee’s place of business was inspected by Enforcement Wing Officials and AO issued pre-revision notices. Assessee submitted letters seeking adjournments on more than one occasion. However, in meanwhile, authority already passed adverse orders. The said Order was passed even before receiving assessee’s reply, the fact remained that no personal hearing was afforded to assessee. AA suo motu invoked jurisdiction under section 84. Held: AO chose to go by what transpired during the inspection by ......
2021 TaxPub(VAT) 0271 (Mad-HC) Rajalakshmi Oil Mill v. CCT Against Assessee, Mad-HC, W.P. (MD) Nos. 15450, 15451, 15452, 15453, 15454, 16690, 16691, 16692, 16693 & 16694 of 2017 & W.M.P. (MD) Nos. 13293, 13294, 13295, 13296 & 13297 of 2017, 19-Mar-2021

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