VAT AND SERVICE TAX CASES (VST)

ONLINE EDITION

VOL. 8 : ISSUE DATED 28-4-2017


HIGH COURTS


Appeal--Value added tax--Pre-deposit--Appeal not to be rejected mechanically on failure to deposit pre-deposit--Financial credibility and financial status of appellant to be examined.--U. B. Engineering Limited v. Commissioner of Commercial Tax (MP) . . . 345

----Value added tax--Pre-deposit--Sick industrial company--Company declared as sick industry--Order passed by Board of Industrial Financial Reconstruction restraining recoveries under Sales Tax Act--Fit case for waiver of pre-deposit for entertainment of appeal--Direction to appellate authority to decide appeal filed by company on merit--Madhya Pradesh Value Added Tax Act (20 of 2002), s. 46--Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).--U. B. Engineering Limited v. Commissioner of Commercial Tax (MP) . . . 345

Assessment--Value added tax--Notice on basis of mismatch between returns of dealer and details of selling dealer--Assessment on ground genuineness and correctness could be proved by furnishing original purchase and sales bill and other corroborating proof--No notice calling for details from dealer--Assessment not sustainable--Contention as regards payment of tax on excise duty not considered--Assessment set aside and matter remanded for assessment afresh--Tamil Nadu Value Added Tax Act (32 of 2006).--SD Packers v. Assistant Commissioner (CT) (Mad) . . . 335

Entries in Schedule--Sales tax--Electronic goods--"Fully computer controlled electronic plain paper copier machine"--Is electronic goods covered by entry 97D, Part A of Schedule II--Not covered by entry 95, Part A of Schedule II--Gujarat Sales Tax Act, 1969 (1 of 1970), Sch. II, Part A, entries 95, 97(D).--State of Gujarat v. CEAT Ltd. (Guj) . . . 339

----Value added tax--Rate of tax--Precured tread rubber, cushion gum and vulcanizing solution--Taxable at four per cent. under entry No. 246, Part B of Schedule IV--Not as residuary item--Rajasthan Value Added Tax Act (4 of 2003), Sch. IV, Part B, entry 246.--Additional Commissioner, Commercial Tax v. Vamshi Rubber Ltd. (Raj) . . . 330

Evasion of tax--Sales tax--Excess stock found at survey--Dealer accepting excess stock and being unable to offer explanation, expressing willingness to suffer appropriate order--Levy of penalty on basis of statement--Affidavit filed before appellate authority after 2 years that statement was obtained by coercion--Not to be given credence--Cancellation of penalty on basis of affidavit without allowing assessing officer opportunity to comment on it--Not sustainable--Penalty restored--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 77(8)--Rajasthan Sales Tax Rules, 1995, r. 50.--Assistant Commercial Tax Officer v. Khandelwal Foods Products (Raj) . . . 348

Penalty--Sales tax--Evasion of tax--Excess stock found at survey--Dealer accepting excess stock and being unable to offer explanation, expressing willingness to suffer appropriate order--Levy of penalty on basis of statement--Affidavit filed before appellate authority after 2 years that statement was obtained by coercion--Not to be given credence--Cancellation of penalty on basis of affidavit without allowing assessing officer opportunity to comment on it--Not sustainable--Penalty restored--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 77(8)--Rajasthan Sales Tax Rules, 1995, r. 50.--Assistant Commercial Tax Officer v. Khandelwal Foods Products (Raj) . . . 348

Pre-deposit--Value added tax--Appeal--Appeal not to be rejected mechanically on failure to deposit pre-deposit--Financial credibility and financial status of appellant to be examined.--U. B. Engineering Limited v. Commissioner of Commercial Tax (MP) . . . 345

Rate of tax--See Entries in Schedule (Raj) . . . 330

Refund--Value added tax--Tribunal and High Court directing refund--Department seeking special leave to appeal to Supreme Court and Supreme Court issuing notice on petition and application for condonation of delay--Commercial Tax Officer cannot suo motu refuse to refund on ground Department in process of appealing to Supreme Court--However, refund to abide order of Supreme Court.--Shyam Industries v. State of Gujarat (Guj) . . . 343

Sales tax authorities--Value added tax--Refund--Tribunal and High Court directing refund--Department seeking special leave to appeal to Supreme Court and Supreme Court issuing notice on petition and application for condonation of delay--Commercial Tax Officer cannot suo motu refuse to refund on ground Department in process of appealing to Supreme Court--However, refund to abide order of Supreme Court.--Shyam Industries v. State of Gujarat (Guj) . . . 343

Sick industrial company--Value added tax--Appeal--Pre-deposit--Company declared as sick industry--Order passed by Board of Industrial Financial Reconstruction restraining recoveries under Sales Tax Act--Fit case for waiver of pre-deposit for entertainment of appeal--Direction to appellate authority to decide appeal filed by company on merit--Madhya Pradesh Value Added Tax Act (20 of 2002), s. 46--Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).--U. B. Engineering Limited v. Commissioner of Commercial Tax (MP) . . . 345

Value added tax--See Appeal (MP) . . . 345

----See Assessment (Mad) . . . 335

----See Entries in Schedule (Raj) . . . 330

----See Refund (Guj) . . . 343
_____________
1

COMPANY LAW INSTITUTE OF INDIA (P) LTD.
No. 2 (Old No. 36), Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 4217 8564, 2435 0752 - 755
Fax: (044) 2432 2015
info@cliofindia.com
To Unsubscribe : Reply back with "Unsubscribe" in subject followed by the key word "ITR" or "CC" or "VST" or "CCD" or "ITR (Trib)" or "GSTR", respectively or "All" if you do not want any Email. ITR : Income Tax Reports, CC : Company Cases, VST : VAT and Service Tax Cases, CCD : Consolidated Commercial Digest, GSTR : Goods and Service Tax Reports, ITR (Trib) : ITR'S Tribunal Tax Reports. Also send your feedback or comments to info@cliofindia.com

Formerly Commercial Laws of India P. Ltd. is now merged with Company Law Insititute of India Pvt. Ltd. by the order of the High Court dated September 3, 2015.