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12542600Section 54 Imposition of penalty under section 54(1)(14) Intent to evade tax Assessee had duly produced his books of account -- A vehicle was seized by the mobile squad of the Commercial Tax Unit at the time it was importing goods from outside the State. Import declaration was found to be filled by magic ink which vanished after being exposed to high temperature. Enforcement Authorities inferred an intent to evade assessment and payment of tax and accordingly seized the goods which were being imported by the said vehicle by assessee. The goods were released after deposit of security. AO imposed the penalty of the same am......
2021 TaxPub(VAT) 0077 (All-HC) CCT v. S/S Atul Trading Company In favour of Assessee, All-HC, Sales/Trade Tax Revision No. 5 of 2020, 09-Jan-2020

12542500Section 66 Refund of tax paid on purchase of inputs Inputs disallowed included purchase of food and beverages, housekeeping and office maintenance, printing and stationery, maintenance of photocopying machine, sports goods and events, car lease, etc. -- Assessee was a unit located in Special Economic Zone and was engaged in the business of software development. It is the case of assessee that in terms of section 20(2), he was entitled to refund of tax paid on purchase of inputs. Assessee made an application of refund of an amount being tax paid on purchase of inputs, before the Assistant Commissioner of Commercial Taxes, who by an Order granted refund to the part amount only. Refund was further reduced by the Joint Commissioner of Commercial Ta......
2021 TaxPub(VAT) 0076 (Karn-HC) Cerner Healthcare Solutions (P) Ltd. v. Addl. CCT In favour of Assessee, Karn-HC, S.T.A. No. 155 of 2016, 21-Jan-2021

12542400Section 6 Levy of tax Job-work Trading and sales in absence of Form-F Leviability -- Assessee assailed the order of the Trade Tax Tribunal, whereby the appeal preferred by assessee was rejected. It was submitted by assessee that during the assessment year 2004-05 AO accepted the books of account as well as turnover declaration submitted by assessee under the Central Sales Tax Act. But, during the said assessment year assessee had not done the job/work for which it had received an amount as job work charges. After doing the job work, the same was returned to the party concerned o......
2021 TaxPub(VAT) 0075 (All-HC) Hindon Forge (P) Ltd. v. CCT Directions Issued, All-HC, Sales/Trade Tax Revision No. 791 of 2009, 06-Jan-2020

12542300Section 8 Best Judgment assessment Enhancement of taxable turnover Rejection of books of account -- By means of this appeal, assessee challenged the order of Commercial Tax Tribunal, whereby the second appeal preferred by assessee was dismissed and the appeal preferred by the revenue was allowed and the order of the Assessing Authority was restored. A survey was conducted by the Special Investigation Branch of Trade Tax Department (SIB) at the factory premises of assessee. On the basis of the report submitted by the Special Investigation Branch, AO rejected the books of account submitted by as......
2021 TaxPub(VAT) 0074 (All-HC) Kisan Gramodyog Sansthan v. CCT Against Assessee, All-HC, Sales/Trade Tax Revision No. 777 of 2008, 09-Jan-2020

12542200Section 21 Validity of ex-parte assessment order Intra-State sales Applicability of provisions of section 6-A of the Act, 1956 -- Assessee challenged the order of Commercial Tax Tribunal who affirmed the order of the assessing authority as well as appellate authority. Assessee submitted that he was a registered dealer in food-grains and oilseeds and he had made consignment sale of food-grains and oilseeds outside the State of food-grains and oilseeds. Assessee did not pay any tax liability in view of the fact that transaction was covered under section 6A of Central Sales Tax Act, 1956 and Form-F was duly issued under the A......
2021 TaxPub(VAT) 0073 (All-HC) Maiku Lal Saligram v. CCT Matter Remanded, All-HC, Sales/Trade Tax Revision No. 297 of 2013, 08-Jan-2020

12542100Section 5 Rebate of tax Sale of cement @ 9% which is not a sale by any manufacturer of cement Allowability -- Issue arose for consideration as to whether Tribunal was legally justified in levying the tax on the sale of cement @ 9% which was not a sale by any manufacturer of cement within the State but the same was purchased from outside the State. Held: Once goods are found eligible to rebate of tax owing to fly ash content of more than 10%, and that fact gets established at the hands of the manufacturer then subject to the goods remaining the same, they would continue to remain taxable at the reduced r......
2021 TaxPub(VAT) 0072 (All-HC) CCT v. S/S Munni Lal Mahadev Prasad In favour of Assessee, All-HC, Sales/Trade Tax Revision No. 53 of 2021, 02-Feb-2021

12542000Section 58 Appeal Principles of natural justice Maintainability of appeal -- This writ appeal was directed against the order passed by Single Judge by which Single Judge had dismissed the petition on the ground of availability of alternative remedy to the assessee under section 58 and that a regular appeal can be filed the assessee against the order passed by first appellate authority against the assessment Order. Held: There was no error in the order passed by Single Judge and even the ground of breach of principles of natural justice, if at all can be established by As......
2021 TaxPub(VAT) 0071 (Mad-HC) Sekar Exports (P) Ltd. v. Appellate Dy. CCT Matter Remanded, Mad-HC, Writ Appeal No. 196 of 2020, 10-Feb-2020

12541900Section 22 Assessment Validity Freight and pumping charges on ready mix cement concrete sold by assessee, billed separately -- The issue arose for consideration was regard to the freight and pumping charges on the ready mix cement concrete sold by the assessee, as to whether freight charges billed separately can be included in the taxable turn over or not. Held: Reliance placed in the case of M/s. Larsen & Toubro Limited v. State of Tamil Nadu represented by the Joint Commissioner (CT) (Tax Case (Revision) Nos.10 and 11 of 2013, dt. 13-12-2018) where the Tribunal committed a serious error in deciding the questions again......
2021 TaxPub(VAT) 0070 (Mad-HC) State of Tamil Nadu v. Tvl. Larson & Toubro Ltd. In favour of Assessee, Mad-HC, Tax Case (Revision) No. 20 of 2020, 03-Mar-2020

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