Sales Tax

Analysis of West Bengal Settlement of Disputes (SOD) Scheme, 2023

Goods and Services Tax - Aditya Singhania West Bengal Settlement of Disputes (SOD) Scheme, 2023 Particulars Description SOD Governed By The West Bengal Sales Tax (Settlement of Dispute) Act, 1999, as amended vide The West Bengal Finance Act, 2023 dated 17-3-2023 The West Bengal Sales Tax (Settlement of Dispute) Rules, 1999, as amended by Notification No. 552-F.T....

Lok Ayukta cannot override orders Passed by Tax Authorities: Kerala HC

Goods and Services Tax - Additional Chief Secretary (Revenue) Vs Kerala Lok Ayukta (Kerala High Court) It is held by the Hon’ble High Court of Kerala that, power exercised by the Sales Tax Officer is a quasi-judicial function, for which appellate remedies are provided. The Kerala Lok Ayukta is not an appellate or supervisory authority and it has no right [&hell...

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....

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...

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...

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 ...

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)....

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 ...

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...

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...

HC Quashes Order as Summary of order’ uploaded but not served in any other manner

Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court) - Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court) In the legal case of Vinayagamoorthy Tyres Vs Deputy State Tax Officer, the Madras High Court delivered a substantial and impactful judgment that carries significant implications for tax matters. This article provides a detailed a...

Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) - Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) - Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods...

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

Birender Singh @ Birendra Singh Vs State of Haryana (Punjab and Haryana High Court) - Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration....

U.P. Sales Tax: Toughened Glass classifiable as Goods & Wares Made of Glass: SC

Gudex Glass Industries Pvt. Ltd Vs Commissioner Trade Tax (Supreme Court of India) - Supreme Court's definitive judgement includes toughened glass under the ambit of "glass and glassware" according to the U.P. Sales Tax Act, 1998....

OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’

Corporate Engineers and Associates Vs State of Odisha (Orissa High Court) - Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the ta...

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...

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...

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...

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...

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...

Recent Posts in "Sales Tax"

HC Quashes Order as Summary of order’ uploaded but not served in any other manner

Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court)

Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court) In the legal case of Vinayagamoorthy Tyres Vs Deputy State Tax Officer, the Madras High Court delivered a substantial and impactful judgment that carries significant implications for tax matters. This article provides a detailed analysis of the case, including its backg...

Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court)

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) - Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods...

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

Birender Singh @ Birendra Singh Vs State of Haryana (Punjab and Haryana High Court)

Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration....

U.P. Sales Tax: Toughened Glass classifiable as Goods & Wares Made of Glass: SC

Gudex Glass Industries Pvt. Ltd Vs Commissioner Trade Tax (Supreme Court of India)

Supreme Court's definitive judgement includes toughened glass under the ambit of "glass and glassware" according to the U.P. Sales Tax Act, 1998....

OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’

Corporate Engineers and Associates Vs State of Odisha (Orissa High Court)

Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the tax periods commencing from 01.04.2012 to ...

Sales tax leviable on credit note issued by manufacturer to dealer relating to replacement of defective parts

Tata Motors Ltd. Vs Deputy Commissioner of Commercial Taxes (Supreme Court of India)

Supreme Court held that the credit note issued by a manufacturer to the dealer, relating to the replacement of defective parts, is a valuable consideration and hence, leviable to sales tax....

Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest

K.B. Tea Product Pvt. Ltd. Vs Commercial Tax Officer (Supreme Court of India)

Supreme Court held that amendment to section 2(17) of West Bengal Sales Tax Act, 1994 by omitting the word ‘blending of tea’ from definition of ‘manufacture’ stopped the benefit of exemption from payment of sales tax. Enactment of such amendment without appropriate justification by the Government brings in play doctrine of legitim...

Transaction between manufacturer & dealer while acting pursuant to a warranty is Sale: SC

Tata Motors Ltd. Vs Deputy Commissioner Of Commercial Taxes (SPL) & Anr. (Supreme Court of India)

Tata Motors Ltd. Vs Deputy Commissioner of Commercial Taxes (SPL) & Anr. (Supreme Court of India) In Assistant Collector of Central Excise vs. Madras Rubber Factory Ltd., 1986 Supp SCC 751, the question arose under the Central Excises and Salt Act, 1944 with regard to the method of computation of assessable value in a cum-duty price...

Only Division Bench can hear appointment by deputation and not Single Member Tribunal

Pradip Bapurao Jambhale-Patil Vs Smita Gangaram Zagade (Bombay High Court)

Original Application filed by the Respondent No.1 as the same could be heard only by the Division Bench and not by the Learned Single Member of the Tribunal. Accordingly, decision of Maharashtra Administrative Tribunal revoking deputation of the sales tax officer lacks jurisdiction....

Cancellation of C-Forms with retrospective effect- HC remands matter back to AO

Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court)

Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Rajesh Mahna submits that the [&h...

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