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12810200Section 6 Levy of taxes Levy of tax on turnover pertaining to design engineering charges Inter-State purchase or not -- Assessee was engaged in dealership of machinery. AO after verification of the records, issued notice to the dealer stating that they have been given exemption on a turnover as transit sales covered under |C| and |E1| Forms and the transit sales include sales made to M/s. N. AO stated that assessee purchased goods by way of inter-State transaction for the said project executed by them and transferred to M/s. N and claimed exemption as transit sale and also collected tax from M/s. N. Further, it w......
2021 TaxPub(VAT) 0172 (Mad-HC) State of Tamil Nadu v. Takraf India (P). Ltd. In favour of Assessee, Mad-HC, Tax Case No. 10 of 2019, 31-Mar-2021

12710400 2021 TaxPub(ST) 0063 (All-HC) Beenu Gupta v. Union of India & 4 Ors. Petition Dismissed, All-HC, Writ Tax No. 705 of 2020, 18-Dec-2020

12808800Section 22 Assessment Levy of higher rate of Tax on restaurant as applicable on hotels Period for determination of interest liability -- Assessee was a restaurant carrying on its business at the premises and opted to pay tax at the compounded rate under section 8. Assessee|s returns had also been finalized on deemed assessment basis. There was an inspection of assessee|s business premises by the Enforcement Wing Officials and certain discrepancies were noticed. Authority issued pre-revision notices. Authority rejected the stand of the petitioner and passed the impugned orders levying tax and interest for the assessment years 2007......
2021 TaxPub(VAT) 0158 (Mad-HC) Rainbow Restaurant v. Asstt. Commr. (CT) In favour of Assessee, Mad-HC, W.P. (MD) Nos. 4238, 4239, 4240, 4241, 4242, 4243, 4244 & 4245 of 2016 & W.M.P. (MD) Nos. 3777, 3778, 3779, 3780, 3781, 3782, 3783 & 3784 of 2016, 15-Mar-2021

12810400Article 226 Writ Levy of sales tax on turnover High seas sale Maintainability -- This petition was filed by the petitioners against the order passed by authority. Since the facts were identical and order passed by the Tribunal was a common order, it would suffice to take note of the facts in W.P. No. 28261 of 2004. A notice was issued to the dealer calling for the books of account to examine correctness of assessment done earlier. During such scrutiny, AO disallowed the exemption claimed by dealer on high sea sales on the ground that there was interpolation of the name of th......
2021 TaxPub(VAT) 0174 (Mad-HC) Plastic Sales Corp. v. Tamil Nadu Sales Tax Appellate Tribunal (Addl. Bench) In favour of Assessee, Mad-HC, Writ Petition Nos. 28261, 28262, 33999 & 34372 to 34376 of 2004 & all connected pending WPMPs, 26-Mar-2021

12810300Section Entitlement of deduction of freight Freight shown in the sale bill separately, whether part of sale price or not -- Petitioner was a manufacturer of cast iron goods and was also engaged in the trading of iron and steel goods. Petitioner having separately charged freight in the sale bill. Issue that arose for consideration as to whether Tribunal was legally correct in holding that it is part of sale price and Petitioner was not entitled to claim deduction of freight. Held: Assessee had indicated separately the freight charge and Tribunal committed a serious error in understanding freight charge to be same fre......
2021 TaxPub(VAT) 0173 (Ori-HC) Utkal Moulders A Proprietory Concern of Utkal Mouldkings (P) Ltd. v. State of Orissa In favour of Assessee, Ori-HC, STREV No. 29 of 2010, 30-Mar-2021

12810000Article 226 Writ Suo motu revisional power Levy of sales tax on turnover Local sales or interstate sales -- Petitioner challenged the order passed by authority exercising the suo motu revisional power and interfering with the order passed by appellate authority which was allowed in favour of the petitioner setting aside the assessment made by authority on the turnover at 10% under the CST Act on the ground that the turnover represents local sales only assessable to sales tax under the TNGST Act, and not direct inter-State sales. Petitioner sought issuance of a Writ of Mandamus to direct AO to pay a su......
2021 TaxPub(VAT) 0170 (Mad-HC) Swathy Chemicals Ltd. v. Jt. Commr. III (SMR) of Commercial Taxes Petition Allowed, Mad-HC, W.P. Nos. 35839 of 2003, 6254 & 9363 of 2004 & W.P.M.P. No. 43559 of 2003, 17-Mar-2021

12809800Article 226 Writ Levy of tax on turnover Bill of Lading Title of the goods or not -- Assessee was a dealer in camphor and subsequently, scrutiny of the assessment was made, in which, AO found that the assessee claimed exemption on a turnover being high sea sales of synthetic camphor, that on verification of the Bill of Entry, AO came to the conclusion that there was an interpolation in the Bill of Entry and that the name of the customer had been inserted whereas in original copy available with the Customs Department, the name of the ultimate buyer/customer was not found. Therefo......
2021 TaxPub(VAT) 0168 (Mad-HC) Suresh Industries v. Sales Tax Appellate Tribunal (Addl Bench) In favour of Assessee, Mad-HC, Writ Petition No. 24972 of 2004, 26-Mar-2021

12809600Article 226 Writ Exemption from turnover inter-State sale or not Form-F declaration -- Petitioner was a spinning mill engaged in the business of spinning and weaving of cotton yarn and allied products. Petitioner had originally reported a taxable turnover under the CST Act and filed monthly returns in accordance with rule 18 of the Tamil Nadu General Sales Tax Rules, 1959. Petitioner|s case was that they were in the practice of effecting transfer of goods on consignment basis to their agents situated in other States as provided under section 6-A of the CST Act and such stock trans......
2021 TaxPub(VAT) 0166 (Mad-HC) Karthikeya Spinning & Weaving Mills (P) Ltd. v. The Secretary Petition Allowed, Mad-HC, W.P. Nos. 36544 to 36546 of 2005, 25-Mar-2021

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