Sales Tax

Quasi Judicial authorities are independent, bound by law but not by administrative instructions

Goods and Services Tax - Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax department are administrative authorities. However, such of the officials as are vested with jurisdiction to assess. The business transactions of the dealers to tax, discharge function which is judicial in nature....

Read More

Allowed use of Form-C to purchase Petroleum, Natural Gas & Liquor products post GST

Goods and Services Tax - Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 1956 (CST Act) post GST in respect of purchase of six commodities (petroleum crude, diesel, petrol, aviation turbine fuel, natural gas and liquor) for use in the course of inter- state trade or commerce by the Ass...

Read More

Karnataka extends Due dates of Professional Tax, VAT, KTEG & Sales tax

Goods and Services Tax - Karnataka – Extension of Due dates for matters concerning Professional Tax, VAT, KTEG and Sales tax Due to the Pandemic Covid-19 outbreak and subsequent lockdown nationwide causing difficulties to various taxpayers adhering to the provisions of tax laws.  The Karnataka Government extends certain due dates concerning payment of taxe...

Read More

E-Payment of Maharashtra Value Added Tax (MVAT) – FAQs

Goods and Services Tax - Which category of the dealers are required to make e-payment compulsorily for VAT, CST & PTRC? Is it mandatory to pay sales tax online?...

Read More

Sale in course of import for Leasing Transactions: CST

Goods and Services Tax - In a recently pronounced judgment in the case of Hewlett Packard Financial Services vs The State of Karnataka, The Deputy Commissioner of Commercial Taxes (Audit) (‘Revenue’), the Karnataka High Court dealt with the issue relating to entitlement of VAT exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (‘CST Act...

Read More

Sales tax evasion racket in Mumbai used hawala bills to save tax on transactions worth Rs 700 crore

Goods and Services Tax - A tax evasion racket involving over 400 firms, most of which are based in the city, has come to light. The state sales tax department, which busted the racket, claimed that its initial assessment showed that the racket involved transactions worth Rs ...

Read More

SC to HAL and Karnataka govt – Resolve Rs 1,519 Cr. Sales tax dispute

Goods and Services Tax - The Supreme Court today directed the Defence Ministry and the Karnataka government to meet and resolve their dispute over Rs 1,519 crore sales tax on defence contracts executed by Hindustan Aeronautics Ltd (HAL)....

Read More

28 establishments under scanner to detect evasion of sales and value-added tax

Goods and Services Tax - UT vigilance department recently put 28 establishments under scanner to detect evasion of sales and value-added tax. This was accompanied by attempts at catching income tax evaders among multinational companies. The establishments being looked at in ...

Read More

PIL alleges Sales Tax scam of over Rs 100 crore

Goods and Services Tax - The Bombay High Court has asked Maharashtra government's Principal Secretary (Finance) to file an affidavit by October 8 in reply to a PIL alleging scam in refund of Sales Tax to the tune of crores of rupees in Palghar division in nearby Thane distri...

Read More

SC to decide soon on levy of sales tax on incidental charges like transportation, packaging, labour etc.

Goods and Services Tax - The Supreme Court will soon decide whether sales tax is to be levied on the incidental charges like transportation, packaging and labour incurred by Food Corporation of India (FCI) on purchase of foodgrains for the state machinery including contingen...

Read More

Sales tax dues of company can’t be recovered from directors of company: Bombay HC

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court) - Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court) It is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. Since the BST Act did not contain any provision to the effect making the Dire...

Read More

Air transport service is not sale as there is no actual transfer or possession of Aircraft

Indian Metals & Ferro Alloys Ltd Vs State of Orissa (Orissa High Court) - Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act....

Read More

Dues of Secured Creditor would prevail over State Tax Department dues: HC

Jalgaon Janta Sahakari Bank Ltd. Vs Joint Commissioner of Sales Tax (Bombay High Court) - Bombay High Court held that rights created by SARFAESI Act would have the overriding effect over any State Acts and accordingly Secured Creditor would have first right over the State Tax Departments....

Read More

Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court) - Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal's Judgment accepting C Forms is upheld....

Read More

Robinson and purity Barley taxable under residual entry at 12%

Reckitt Benckiser (India) Ltd. Vs State of Odisha (Orissa High Court) - Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947....

Read More

Procedure for Combined new Registration under MVAT, CST and PT Act

Trade Circular No 4 T of 2015 - (09/03/2015) - The dealers/persons/employers, hereinafter referred to as the applicants, desirous of seeking registrations under the Maharashtra Value Added Tax Act (MVAT), Central Sales Tax Act (CST) and the Profession Tax Act (PT) need to make online applications under the relevant Act. These applications are re...

Read More

Trade circular No. 4T of 2010 on Filing of Audit Report in Form-704 for the periods 2005-06, 2006-07 and 2007-08

Trade Circular No. 4 T of 2010 - (18/01/2010) - As per Section 61 of MVAT Act, 2002 it is mandatory for all eligible dealers to get their books of accounts audited. As per trade circular No. 27 T of 2009 Dated 01.10.2009, any dealer who files Audit Report in Form 704 on or after 1" Oct.2009 for any period shall file the same electronically in the...

Read More

MVAT circular on Issuing of Tax Clearance Certificates

Trade Circular No. 1 T of 2010 - (05/01/2010) - In view of this situation, it is necessary that the procedure for the issuing of such certificates should be standardized. Such certificates are very often required to be produced before various government authorities, local bodies or other bodies etc. for the purpose of tender renewal of licenses e...

Read More

MVAT Notification on Delegation of Powers

Notification No. DC (A&R) PWRJJC/2009/6(2)/ADM-6 - (02/01/2010) - In exercise of the powers conferred by sub-section (5) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Commissioner of Sales Tax, Maharashtra State, Mumbai, hereby amends the notification No. Sr. D. C. (A & R)/PWR/1006/2/Adm-3, dated 6th October 2007 as follows, nam...

Read More

MVAT circular on activity code to be mentioned in audit report form 704

Trade Circular No. 38 T of 2009 - (31/12/2009) - Activity Codes are numerical codes that are used to define the activities of an economic unit. These codes are developed by National Industrial Classification (NIC) 2008. It is a standardized system of classification of economic activities essential for meaningful collection of data relating to such...

Read More

Recent Posts in "Sales Tax"

Sales tax dues of company can’t be recovered from directors of company: Bombay HC

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court)

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court) It is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. Since the BST Act did not contain any provision to the effect making the Directors liable for […]...

Read More

Air transport service is not sale as there is no actual transfer or possession of Aircraft

Indian Metals & Ferro Alloys Ltd Vs State of Orissa (Orissa High Court)

Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act....

Read More

Dues of Secured Creditor would prevail over State Tax Department dues: HC

Jalgaon Janta Sahakari Bank Ltd. Vs Joint Commissioner of Sales Tax (Bombay High Court)

Bombay High Court held that rights created by SARFAESI Act would have the overriding effect over any State Acts and accordingly Secured Creditor would have first right over the State Tax Departments....

Read More

Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court)

Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal's Judgment accepting C Forms is upheld....

Read More

Robinson and purity Barley taxable under residual entry at 12%

Reckitt Benckiser (India) Ltd. Vs State of Odisha (Orissa High Court)

Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947....

Read More

Cut/sized share trees not liable to tax under TNGST Act, 1959

United Nilgiri Tea Estates Company Ltd. Vs Tamil Nadu Sales Tax Appellate Tribunal (Madras High Court)

Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959....

Read More

Expression ‘tobacco & tobacco products’ includes ‘bidi’: HC

Patel Brothers & Co Vs State of Odisha (Orissa High Court)

Patel Brothers & Co Vs State of Odisha (Orissa High Court) Admittedly, the Petitioner Assessee is a manufacturer of Bidis. The short question is whether it is included within the entry Tobacco and Tobacco products in item 16 of the Schedule under the Orissa Entry Tax Act (OET Act). Learned counsel for the Petitioner seeks […]...

Read More

Orissa Sales Tax Act- Tin containers classifiable under Entry 129 of List-C

Maharshi Steel Industries Vs Commissioner of Sales Tax (Orissa High Court)

Maharshi Steel Industries Vs Commissioner of Sales Tax (Orissa High Court) HC held that that the expression ‘tin containers’ is to be understood in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin contain...

Read More

Karnataka Sales Tax: Commissioner, BBMP not empowered to attach property

Prashanthi Affiliates Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) Criminal Revision Petition No. 921/2012

Prashanthi Affiliates Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) The main contention of the learned counsel appearing for the petitioner before this Court is that the learned Special JMFC (Sales Tax) Court ought not to have issued the order of attachment of property through BBMP Commissioner. The learned counsel for...

Read More

It is illegal to attach Director’s personal property for recovery of sales tax dues

Manharlal Hirjibhai Virdiya Vs Assistant Commissioner of Commercial Tax (Gujarat High Court)

The only question that arises is whether for the purpose of recovery of sales tax dues under the Gujarat Value Added Tax Act and Gujarat Sales Tax Act against the private limited company, the personal property belonging to the Managing Director of such company can be attached....

Read More

Browse All Categories

CA, CS, CMA (6,180)
Company Law (8,632)
Corporate Law (10,966)
Custom Duty (9,597)
DGFT (4,888)
Excise Duty (4,932)
Fema / RBI (5,349)
Finance (5,765)
Income Tax (43,214)
SEBI (4,665)
Service Tax (4,095)