pvat judiciary-2

Mobile sold with charger with single MRP cannot be assessed separately

M/S Samsung (India) Electronics Pvt. Ltd. Vs. Commissioner Of Commercial Taxes (Allahabad High Court)

Admittedly, the mobile phone and charger are sold as part of a composite package. The primary intent of the contract appears to be the sale of the mobile phone and the supply of the charger at best collateral or connected to the sale of the mobile phone. ...

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Sale of Goods from Delivery Hub in Punjab to Customers of Punjab although brought from warehouse situated outside Punjab is inter-state supply

WS Retail Services (P.) Ltd. v Union of India (Punjab & Haryana)

Respondent Nos.2 and 3 are the State of Punjab and the State of Karnataka. Respondent Nos.4 and 5 are the Excise & Taxation Commissioner and the Excise and Taxation Officer-cum-Assessing Authority (ETO)....

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Assessment Solely on the basis of Case Study / electricity consumption under TNGST Act is invalid

Tvl.Alfa Leather Board Vs Deputy Commercial Tax Officer (Madras High Court)

Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessment. Repeatedly, Courts have held that electricity current consumption charges cannot be a basis for revision of turnover....

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No penalty u/s Sec. 51 of PVAT for non-generation of E-ICC information

M/s Katyal and Co. Vs The State of Punjab (Punjab VAT Tribunal)

In the present case the goods were detained by the officers of Mobile Wing Fazilka and penalty was imposed for non generation of e-ICC. The appellant in the appeal contended that the server of the department was non functioning properly and in the given circumstances the appellant was left with no alternative then to send the goods withou...

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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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Assessment time cannot be extended if it already becomes time barred: SC

State of Punjab & Ors. Vs M/S Shreyans Indus.Ltd. Etc. (Supreme Court of India)

Supreme Court, in State of Punjab Vs. M/s. Shreyans Indus Ltd., has held that power of the Sales Tax Commissioner to extend the time to pass an order on assessment is to be exercised before the normal period of assessment expires....

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Constitutional Validity of Amended Section 29 of Punjab Value Added Tax Act, 2005

M/s Amrit Banaspati Company Limited. Vs The State of Punjab and others (Punjab & Haryana High Court)

Judgment in case of Amrit Banaspati Company Ltd.- The Hon’ble High Court upheld the Constitutional Validity of the amended Section 29(4) in entirety and dismissed the writ petitions. The basic grievances of the petitioners were that the Amendment of Section 29(4) was prospective and not retrospective....

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SC stays sec. 62(5) of Punjab VAT Act -No need to pre-deposit 25% for filing appeal

In a very important case namely Dishnet Wireless Ltd vs The Commercial Tax Officer SLP No. 37727/2013 and in WP(c) No. 69 of 2014 namely Amrit Banaspati Limited vs State of Punjab Supreme Court has granted stay on the operation and implementation of section 62(5) of Punjab VAT Act, 2005. ...

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Deployment of ATM machines for banks is not transfer of right to use goods

M/s Prizm Payment Services Pvt. Ltd. Vs The State of Punjab

The penalty in this case has been levied and further upheld by the lower appellate authority on the ground that providing ATM machine to bank after bringing them from outside the State of Punjab, is a transfer of right to use goods and is covered by the definition of sale as per Section 2 (zf) (iv) of the Punjab Value Added Tax Act, 2005 ...

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