MVAT judiciary-2

Director Bank Account Attachment for default in MVAT Payment by Public Company is unjustified

Girdhari Lal Lath Vs.State of Maharashtra & Ors. (Bombay High Court)

Girdhari Lal Lath Vs. State of Maharashtra & Ors. (Bombay High Court) Since Sub Section (6) of Section 44 of the MVAT Act is subject to the Companies Act, 2013 the definitions and distinctions laid down in the Companies Act, 2013 vis-a-vis public company and private company would be applicable to Section 44(6) of the […]...

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Taking of services of operating cranes not amounts to transfer of right to use

Sanghavi Movers Ltd. Vs. State of Maharashtra (MSTT)

Sanghavi Movers Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal, Pune) Maharashtra Sales Tax Tribunal held that taking services of operating cranes from appellant to carry out work does not amount to ‘transfer of right to use’ the cranes. it held as follows:- i. VAT and CST levied by treating the transactions as ...

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Bombay HC refers matter of 10% Mandatory deposit under MVAT to Larger Bench

United Projects Vs State of Maharashtra (Bombay High Court)

The petitioners are aggrieved by the refusal of registration of their appeals filed under the Maharashtra Value Added Tax Act since they have not deposited the ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act. They have challenged the validity of the amended provisions and the legislati...

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Repeal of VAT Act – Savings clause saves all rules, regulations, orders, notifications, etc

Magma Fincorp Limited Vs State of Maharashtra & Anr. (Bombay High Court)

Magma Fincorp Limited Vs State of Maharashtra & Anr. (Bombay High Court) Section 78 of Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017, which saves Section 64 of Maharashtra Value Added Tax Act, 2002 is constitutionally valid. Bombay High Court has held that by virtue of Section 78 of Sta...

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HC directs dept to consider claim for issuance of ‘C’ Form on purchase of natural gas from Gujrat

Bombay Dyeing and Manufacturing Co. Ltd. Vs State of Maharashtra and Another (Bombay High Court)

Bombay Dyeing and Manufacturing Co. Ltd. Vs State of  Maharashtra (Bombay High Court) The Petitioner’s grievance is that the Respondents are not issuing Form C in respect of its purchase of natural gas from Gujrat. This is used in the manufacture of polyester staple fibre. Primarily, the contention of the Petitioner is that the sam...

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Classification of Hybrid Amplifier for MVAT: Under Accessory of Cable T.V. or general electronic item?

The Commissioner of Sales Tax Vs M/s Khush Bhakht Electronic Engineers Pvt.Ltd. (Bombay High Court)

The Commissioner of Sales Tax Vs M/s Khush Bhakht Electronic Engineers Pvt.Ltd. (Bombay High Court) Whether on the facts and circumstances of the case and on a true and correct interpretation of schedule entries C-II-124 and C-II-126, appended to the Bombay Sales Tax Act 1959, the Tribunal was legally justified in holding the impugned pro...

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3% Tax Rate benefit under MVAT Act cannot be given prior to 14.10.2017

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court)

Deepak Fertilisers and Petrochemicals Corporation Ltd. Vs The State of Maharashtra (Bombay High Court) The only question that we have to consider is whether this concessional rate of duty could be availed of by the petitioner from 24.08.2017 to 13.10.2017. The intervening period where the taxable person under MGST Act does not continue to...

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MVAT: No Input Tax Credit on Goods not Resold within 6 Month period

Axis Mutual Fund Vs The State of Maharashtra (Bombay High Court)

During the course of assessment, the assessing authority has alleged that the petitioner is not eligible to claim any input tax credit as the goods purchased by the petitioner on which input tax credit is claimed are not resold within a period of six months from the date of purchase. Such allegation was raised based on the special provisi...

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Port Trust is a dealer liable to sales tax under Bombay Sales Tax Act 1954: HC

The Board of Trustees of the Port of Bombay Vs. The State of Maharashtra (Bombay High Court)

judgment of the Supreme Court in Cochin Port Trust holds the field. We are accordingly of the view that the Port Trust falls within the definition of dealer and is liable to sales tax under the Bombay Sales Tax Act 1954....

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Bombay HC on inclusion of insurance and carrying charges in ‘Sale Price’

The Commissioner of Sales Tax Vs. M/s. Ravi Trading Company (Bombay High Court)

A division bench of the Bombay High Court, on Monday, held that insurance charges and carrying charges do not form part of the sale price under section 2(29) of the Bombay Sales Tax Act, 1959. A bench comprising Justices R.K Deshpande and Manish Pitale was hearing a departmental appeal against the order of the Maharashtra Sales Tax Tribun...

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SC Upheld validity of MVAT (Levy, Amendment and Validation) Act, 2009

Eurotex Industries and Exports Limited Vs State of Maharashtra & Anr. (Supreme Court of India)

SC upheld constitutional validity of the Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 which amended certain provisions in the Maharashtra Value Added Tax Act, 2002 (MVAT Act) with retrospective effect from April 01, 2005. ...

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Railway catering services not exempt from sales tax: Bombay HC

Union of India Vs State of Maharashtra and Ors. (Bombay High Court)

The only contention and which has prevailed throughout is that the departmental catering service being a property of the Union of India through General Manager, Western Railway, it squarely falls within the exemption provision and particularly carved out by Article 285 of the Constitution of India. That exempts property of the Union from ...

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VAT on Tractors: General Entry cannot override specific Entry

M/s Kirloskar Oil Engines Ltd. Vs The Commissioner of Sales Tax (Bombay High Court)

In this case on the applicability of VAT Rate under Bombay Sales Tax Act, 1959 it was held by Bombay High Court that Tribunal was justified in holding that the bearings sold by the Applicant were covered by Entry C-II-146 of the Bombay Sales Tax Act, 1959 and not by Entry C-II102(2) as auto parts and C-II135 as tractor parts read with Ent...

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Sales Tax applicanbility on under construction flats at the time of Booking

M/s Supertech Ltd. Vs Commissioner of Commercial Tax, UP (Allahabad High Court)

Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments universally applicable without regard to the facts and circumstances of the case?...

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No local VAT on goods purchased inter-state or in the course of import in works contracts-SC

Commissioner, Delhi Value Added Tax Vs M/s. ABB Ltd. (Supreme Court of Court)

The Hon’ble Supreme Court delivering very important judgment with regard to taxability of inter-state works contract. In the case of Commissioner, Delhi VAT vs ABB Ltd., it has been held that in case the goods are purchased from other States or are imported from outside the country...

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Bombay HC directive on issue of MVAT refund

Vichare and Co. Pvt. Ltd. & Others Vs The State of Maharashtra and Ors. (Bombay High Court)

If the returns are furnished and submitted, then, they deserve to be scrutinised. If they should be scrutinised expeditiously and early and equally the claims for refund in pursuance thereof, then, the only direction that we issue is that the Respondents process such cases and as expeditiously as possible....

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Purchases cannot be bogus for mere listing of supplier as hawala dealer

Shri Rajeev G. Kalathil Vs DCIT (ITAT Mumbai)

ITAT Mumbai has in the case of Shri Rajeev G. Kalathil Vs. DCIT held that Purchases can not be termed as bogus by the AO merely because the supplier was listed as a hawala dealer by the Vat authorities....

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SC extends deadline for Maharashtra builders to pay VAT to October 31

Promoters & Builders Assn. Vs State of Maharashtra (Supreme Court of India)

The SC has extended the deadline for builders to pay VAT from August 31 to October 31. If they do so, they are not entitled to pay penalty and 15% interest on delayed payment of VAT, according to the SC interim order. The builders must register with the sales tax department by October 15 before paying VAT. The VAT money will be collected ...

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MVAT- ITC – No set off if tax not received into Government Treasury

M/s. Mahalaxmi Cotton Ginning Pressing and Oil Industries, Kolhapur Vs. The State of Maharashtra & Ors (Bombay High Court)

The Sales Tax Department will identify the Defaulters namely, registered selling dealers who have not paid the full amount of tax due in the Government Treasury either by not filling their returns at all or by filing returns but not paying the full tax due or where returns are filed but sales to the concerned dealers are not shown (i.e. ...

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VAT / Sales Tax Payable on sale of Flats – Bombay HC

Maharashtra Chamber of Housing Industry and ors. Vs State of Maharashtra and ors. (Bombay High Court)

THE Bombay High Court appears to have served a body blow to realtors in Maharasthra. The HC today dismissed their petition that challenged the applicability of Value Added Tax (VAT) on sale of flats. The builders argued that VAT is not payable on immovable property....

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December 2020