VAT AND SERVICE TAX CASES (VST)

ONLINE EDITION

VOL. 6 : ISSUE DATED 12-2-2016

HIGH COURTS


Additional tax--Sales tax--Exemption--Appellant exempt from payment of general sales tax, sales tax or, purchase tax under relevant notification--Not liable to additional tax--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 3, 3A, 4, 4A, 49(2), 50, 56.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

----See also VAT Tribunal (Guj) . . . 140

Appeal--Value added tax--Tribunal--Jurisdiction--Exemption--Additional tax--Question whether additional tax to be deposited in cash by dealers or to be adjusted against exemption limit not before Tribunal--Tribunal holding that additional tax to be deposited in cash--Beyond jurisdiction.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

Exemption--Sales tax--Additional tax--Appellant exempt from payment of general sales tax, sales tax or, purchase tax under relevant notification--Not liable to additional tax--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 3, 3A, 4, 4A, 49(2), 50, 56.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

----See also VAT Tribunal (Guj) . . . 140

Jurisdiction--See VAT Tribunal (Guj) . . . 140

Limitation--Sales tax--Revision--Notice for revision issued by Joint Commissioner beyond three years from date of order sought to be revised--Proceeding barred by limitation--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 27, 67.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

Revision--Sales tax--Limitation--Notice for revision issued by Joint Commissioner beyond three years from date of order sought to be revised--Proceeding barred by limitation--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 27, 67.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

Sale price--Value added tax--Sale of petroleum products--Licence fee charged in view of pumps and tanks--Not part of sale price--Rajasthan Value Added Tax Act (4 of 2003).--Commercial Taxes Officer v. Indian Oil Corporation Ltd. (Raj) . . . 168

Value added tax--Sale price--Sale of petroleum products--Licence fee charged in view of pumps and tanks--Not part of sale price--Rajasthan Value Added Tax Act (4 of 2003).--Commercial Taxes Officer v. Indian Oil Corporation Ltd. (Raj) . . . 168

----See also VAT Tribunal (Guj) . . . 140

VAT Tribunal--Value added tax--Tribunal--Appeal--Jurisdiction--Exemption--Additional tax--Question whether additional tax to be deposited in cash by dealers or to be adjusted against exemption limit not before Tribunal--Tribunal holding that additional tax to be deposited in cash--Beyond jurisdiction.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

Words and phrases--"Exigibility", meaning of.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

----"liability", meaning of.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140

----"payable", meaning of.--Atul Auto Ltd. v. State of Gujarat (Guj) . . . 140


PRINT EDITION

VOLUME 88 : PART 1 : ISSUE DATED 12-2-2016


HIGH COURTS


Appeal--Service tax--General principles--Change of law--Amendment requiring assessee to pay stipulated percentage of demand as condition precedent for entertainment of appeal--Applies to appeals filed after date of amendment--Even though proceedings out of which appeal arises dated prior thereto--Finance Act (32 of 1994), s. 83--Central Excise Act (1 of 1944), s. 35F.--Ganesh Yadav v. Union of India (All) . . . 98

----Value added tax--Recovery of tax--Stay--Matters to be considered--Prima facie merits of case and financial condition of dealer--Failure to consider--Direction for consideration of appeal.--Food Corporation of India v. Commissioner of Commercial Tax (All) . . . 54

Assessment--Value added tax--Limitation--Assessment year 2005-06--Assessment order passed on March 30, 2011--Barred by limitation--Punjab Value Added Tax Act (8 of 2005), s. 29(4A).--Talson Mill Store v. State of Punjab (P&H) . . . 67

----See also Central sales tax (T and AP) . . . 34

Branch transfer--See Penalty (Raj) . . . 58

----See also Value added tax (Uttarakhand) . . . 114

Burden of proof--Sales tax--Registered dealer--Tribunal upon appreciation of evidence on record found purchases by dealer to be genuine on ground Department failed to rebut evidence produced by dealer--Also amount involved small--Reference made by Tribunal dismissed--Gujarat Sales Tax Act, 1969 (1 of 1970).--State of Gujarat v. Gandhi Oil Mill (Guj) . . . 81

Central sales tax--Declaration forms--Concessional rate of tax--Assessment--C form declarations filed by dealer subsequent to assessment orders passed raising demand--Endorsements passed rejecting request of dealer for re-consideration of assessment orders on ground that reasons stated not convincing--Erroneous--Liberal approach to be adopted in view of discretion given to assessing officer to consider C forms filed beyond prescribed period--Endorsements set aside with direction to assessing authority to consider C forms filed and pass appropriate orders--Central Sales Tax Act (74 of 1956), s. 6A--Central Sales Tax (Registration and Turnover) Rules, 1957, r. 12. --A. C. Traders v. State of Andhra Pradesh (T and AP) . . . 34

----See also Exemption (Karn) . . . 3

Change of law--Central sales tax--Exemption--Sales tax--Value added tax--Exemption from sales tax granted upon condition dealer disqualified therefor if it collected tax--Procedure followed for Central sales tax also--Change of law and coming into force of value added tax--Exemption continued but procedure changed to one requiring dealer to collect output tax and after deducting input tax deposit net tax with Government which would then be refunded--No procedure provided in notification relating to Central sales tax--Earlier condition of not collecting tax impliedly done away with--Same procedure as for value added tax to apply to Central sales tax--Dealer cannot be denied refund of input tax on basis of condition in sales tax notification--Karnataka Value Added Tax Act, 2003 (32 of 2004), ss. 10(1), (2), (3), 20(1)--Central Sales Tax Act (74 of 1956), s. 9(2)--Notification No. FD 57 CSL 97(1), dated August 21, 1997--Notification No. FD 56 CSL 2005(1) dated April 18, 2005.--Centum Electronics Limited v. State of Karnataka (Karn) . . . 3

----See also Service tax (All) . . . 98

Check-post--Value added tax--Detention of goods--Vehicle carrying goods to godown at Bangalore intercepted and goods detained on ground vehicle did not pass through route wherein check-post established--Writ petition challenging detention notice--Direction to release goods on payment of Rs. 25,000 towards tax--Liberty granted to challenge matter regarding compounding fee before competent authority.--Lakshmi Rolling & Strips Pvt. Ltd. v. Check Post Officer, Deputy Commercial Tax Officer (Mad) . . . 1

Compounding fee--See Check-post (Mad) . . . 1

Declaration form--Central sales tax--Concessional rate of tax--Assessment--C form declarations filed by dealer subsequent to assessment orders passed raising demand--Endorsements passed rejecting request of dealer for reconsideration of assessment orders on ground that reasons stated not convincing--Erroneous--Liberal approach to be adopted in view of discretion given to assessing officer to consider C  forms filed beyond prescribed period--Endorsements set aside with direction to assessing authority to consider C forms filed and pass appropriate orders--Central Sales Tax Act (74 of 1956), s. 6A--Central Sales Tax (Registration and Turnover) Rules, 1957, r.  12.--A. C. Traders v. State of Andhra Pradesh (T and AP) . . . 34

----Sales tax--Petroleum products--Exemption on sale of fuel and lubricants to aircrafts registered in country which is party to Convention in International Civil Aviation and which has entered into agreements with India and operating scheduled or non-scheduled international air services to or from India--Notification issued by State Government pursuant to notification of Central Ministry--Condition in State Government notification of production of declaration obtained from airlines operator of foreign country in specified form--Not illegal--Karnataka Sales Tax Act (25 of 1957), s. 8A--Foreign Aircrafts (Exemption from Taxes and Duties on Fuel and Lubricants) Act (36 of 2002)--Notification S. O. No. 3720, dated November 18, 2002--Notification No. FD 120 CSL 2003, dated December 3, 2003.--Indian Oil Corporation Ltd. v. Additional Chief Secretary and Principal Secretary to Government (Karn). . . 90

----See also Penalty (Raj) . . . 58

Detention of vehicle carrying goods--See Check-post (Mad) . . . 1

Entries in Schedule--Sales tax--Non-ferrous castings--Raw aluminium castings manufactured and sold by dealer to automobile industry requiring further processes such as milling, drilling and tapping by purchaser--Are non-ferrous metal--That entry does not mention "castings" would not mean goods not covered by it--Bombay Sales Tax Act (51 of 1959), Sch. C, Part I, entry 29, Part II, entry 102.--Commissioner of Sales Tax v. Jai Hind Industries Limited (Bom) . . . 22

----Sales tax--Rate of tax--Low density polyethylene (L. L. D. P. E.) bag--Taxable at four per cent under entry No. 129 of sales tax List C under Chapter III and not at eight per cent. under entry No. 136--Orissa Sales Tax Act (14 of 1947), Chapter III, List C, entries 129, 136.--State of Odisha v. Auro Plastics (Orissa) . . . 70

Evasion of tax--Sales tax--Penalty--Transport of goods from head office to branch--Failure to carry form ST-18A with goods--Not an offence prior to March 30, 2000--Penalty cannot be levied--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 78(2)--Notification No. . . ./F.4(1)FD/Tax/Div/2000-314 dated March 30, 2000.--Assistant Commercial Taxes Officer v. Voltas Limited (Raj) . . . 58

Exemption--Central sales tax--Sales tax--Value added tax--Change of law--Exemption from sales tax granted upon condition dealer disqualified therefor if it collected tax--Procedure followed for Central sales tax also--Change of law and coming into force of value added tax--Exemption continued but procedure changed to one requiring dealer to collect output tax and after deducting input tax deposit net tax with Government which would then be refunded--No procedure provided in notification relating to Central sales tax--Earlier condition of not collecting tax impliedly done away with--Same procedure as for value added tax to apply to Central sales tax--Dealer cannot be denied refund of input tax on basis of condition in sales tax notification--Karnataka Value Added Tax Act, 2003 (32 of 2004), ss. 10(1), (2), (3), 20(1)--Central Sales Tax Act (74 of 1956), s. 9(2)--Notification No. FD 57 CSL 97(1), dated August 21, 1997--Notification No. FD 56 CSL 2005(1) dated April 18, 2005.--Centum Electronics Limited v. State of Karnataka (Karn) . . . 3

----Incentive Scheme of 1987--Inter-State sales of goods manufactured by industrial units within State--Assessee-unit entitled to benefit of scheme in view of retrospective amendment of notification dated May 23, 1987 from May 23, 1987 by notification dated April 11, 2007--Central Sales Tax Act (74 of 1956), s. 8(5)--Rajasthan Value Added Tax Act (4 of 2003), s. 8(3).--Additional Commissioner (Anti-Evasion) v. A-One Marbles Private Limited (Raj) . . . 112

----Sales tax--Petroleum products--Exemption on sale of fuel and lubricants to aircrafts registered in country which is party to Convention in International Civil Aviation and which has entered into agreements with India and operating scheduled or non-scheduled international air services to or from India--Notification issued by State Government pursuant to notification of Central Ministry--Condition in State Government notification of production of declaration obtained from airlines operator of foreign country in specified form--Not illegal--Karnataka Sales Tax Act (25 of 1957), s. 8A--Foreign Aircrafts (Exemption from Taxes and Duties on Fuel and Lubricants) Act (36 of 2002)--Notification S. O. No. 3720 dated November 18, 2002--Notification No. FD 120 CSL 2003 dated December 3, 2003.--Indian Oil Corporation Ltd. v. Additional Chief Secretary and Principal Secretary to Government (Karn) . . . 90

----Value added tax--Special economic zone--Works contract--Sale of goods--Assessment year 2008-09--Assessee executing works contract entered into contract with A in SEZ area--Denial of exemption on sale of goods on ground that running bills issued by assessee to A did not bear endorsement of Customs/SEZ authority--Not justified--No sale of goods to SEZ unit or to developer when goods entered SEZ area, but only later on on principle of accretion--Bills raised after goods used in execution of works contract--Endorsement of Customs authority/SEZ authority on such running bills not possible--Rule prescribing endorsement of invoice by Customs/SEZ authority, for sale to be treated as zero rated sale--Only procedural--Assessee obtaining endorsement of concerned authority on purchase bills for goods which entered SEZ area--Sufficient compliance--Assessee entitled to exemption--Even otherwise in view of section 21 of Gujarat SEZ Act--Gujarat Value Added Tax Act, 2003 (1 of 2005), s. 5A--Gujarat Value Added Tax Rules, 2006, r. 42(2A)--Gujarat Special Economic Zone Act (11 of 2004), s. 21.--State of Gujarat v. Shandong Tiejun Electric Power Engineering Company Ltd. (Guj) . . . 83

----See also Interpretation of taxing statutes (Karn). . . 3

Garnishee proceedings--Service tax--Recovery of tax--Condition precedent--Liability of assessee must be adjudicated and determined to be due to Central Government--Proceedings initiated against assessee consequent upon search operations still at stage of show-cause notice--No final adjudication in respect of service tax liability of assessee--Department unilaterally working out liability and issuing garnishee orders directly to assessee's clients--Not permissible--Finance Act (32 of 1994), s. 87.--Gopala Builders v. Directorate General of Central Excise Intelligence (Guj) . . . 16

Incentive Scheme--See Exemption (Raj). . . 112

Input-tax credit--Value added tax--Not permissible where finished goods transferred to branch outside State--Uttarakhand Value Added Tax Act (27 of 2005), s. 6(3), (4)(a)(ii).--Hindustan Unilever Ltd. v. State of Uttarakhand (Uttarakhand) . . . 114

----Value added tax--Registered dealer--Buyer not to be denied input-tax credit merely because tax invoices did not contain name and taxpayer identification number of buyer where buyer able to justify genuineness of transaction by producing evidence--Matter remanded--Haryana Value Added Tax Act (6 of 2003), ss. 2(1)(w), (zl), 8(2), 28(2) --Haryana Value Added Tax Rules, 2003, r. 54(3).--Sanjeev Stone Crushing Company v. State of Haryana (P&H) . . . 46

----Value added tax--Registered dealers--Sales to registered dealers--Purchases of boulders within State from F, registered dealer, allotted area on lease by Mines and Geological Department--Denial of input-tax credit to buyer for failure to produce original purchase invoices (invoices containing buyer's name and TIN number) and certificates in form C4--Not justified--Buyers not to be penalized for no fault of theirs--Rule prescribing production of invoice by buyer with its name and TIN number procedural not conferring any substantive right--Matter remitted to assessing authority to allow credit subject to buyer producing evidence showing genuineness of transaction--Haryana Value Added Tax Act (6 of 2003)--Haryana Value Added Tax Rules, 2003, r. 54.--New Devi Grit Udyog v. State of Haryana (P&H) . . . 37

Inter-State sale--Exemption--Incentive Scheme of 1987--Inter-State sales of goods manufactured by industrial units within State--Assessee-unit entitled to benefit of scheme in view of retrospective amendment of notification dated May 23, 1987 from May 23, 1987 by notification dated April 11, 2007--Central Sales Tax Act (74 of 1956), s. 8(5)--Rajasthan Value Added Tax Act (4 of 2003), s. 8(3).--Additional Commissioner (Anti-Evasion) v. A-One Marbles Private Limited (Raj) . . . 112

Interpretation of taxing statutes--Exemption--Liberal construction.--Centum Electronics Limited v. State of Karnataka (Karn) . . . 3

Legislative powers--See Service tax (P&H) . . . 77

Limitation--Value added tax--Assessment--Assessment year 2005-06--Assessment order passed on March 30, 2011--Barred by limitation--Punjab Value Added Tax Act (8 of 2005), s. 29(4A).--Talson Mill Store v. State of Punjab (P&H) . . . 67

Notice--See Service tax (Guj) . . . 16

Parliament--Service tax--Legislative competence--Writs under Constitution--Person--Definition--Parliament competent to enact provision--Provision neither arbitrary, nor discriminatory nor violative of article 14--Writ petition challenging definition of "person" under clause (37) of section 65B--Dismissed--Finance Act (32 of 1994), s. 65B(37)(vii) (as inserted by Finance Act, 2012).--Jaswant Singh Mann v. Union of India (P&H) . . . 77

Penalty--Sales tax--Evasion of tax--Transport of goods from head office to branch--Failure to carry form ST-18A with goods--Not an offence prior to March 30, 2000--Penalty cannot be levied--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 78(2)--Notification No. . . ./F.4(1)FD/Tax/Div/2000-314, dated March 30, 2000.--Assistant Commercial Taxes Officer v. Voltas Limited (Raj) . . . 58

Petroleum products--See Exemption (Karn) . . . 90

Pre-deposit--See Service tax (All) . . . 98

Purchase tax--Sales tax--Sales tax incentive scheme--Dealer holding eligibility certificate entitling it to purchase raw materials against declaration that such goods shall be used in industrial unit for which eligibility certificate obtained--Dealer establishing captive power plant running on gas turbine using naphtha purchased against declaration--Steam produced during process of generation of power used in another power plant run on steam turbine--Small percentage of electricity generated in steam turbine wheeled out to sister concern--Entire naphtha purchased against declaration used for generating electricity through gas turbine used solely for manufacture in own unit--Wheeling out of minuscule amount of electricity generated by steam turbine to sister concern not breach of declaration--Levy of purchase tax not sustainable--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 15B, 50.--State of Gujarat v. Ultratech Cement Ltd. (Guj) . . . 61

Rate of tax--Sales tax--Entries in Schedule--Low density polyethylene (L. L. D. P. E.) bag--Taxable at four per cent under entry No. 129 of sales tax List C under Chapter III and not at eight per cent. under entry No. 136--Orissa Sales Tax Act (14 of 1947), Chapter III, List C, entries 129, 136.--State of Odisha v. Auro Plastics (Orissa) . . . 70

Recovery of tax--Value added tax--Appeal--Stay--Matters to be considered--Prima facie merits of case and financial condition of dealer--Failure to consider--Direction for consideration of appeal.--Food Corporation of India v. Commissioner of Commercial Tax (All) . . . 54

----See also Service tax (Guj) . . . 16

Reference--See Registered dealer (Guj) . . . 81

Registered dealer--Sales tax--Burden of proof--Tribunal upon appreciation of evidence on record found purchases by dealer to be genuine on ground Department failed to rebut evidence produced by dealer--Also amount involved small--Reference made by Tribunal dismissed--Gujarat Sales Tax Act, 1969 (1 of 1970).--State of Gujarat v. Gandhi Oil Mill (Guj) . . . 81

----Value added tax--Input-tax credit--Buyer not to be denied input-tax credit merely because tax invoices did not contain name and taxpayer identification number of buyer where buyer able to justify genuineness of transaction by producing evidence--Matter remanded--Haryana Value Added Tax Act (6 of 2003), ss. 2(1)(w), (zl), 8(2), 28(2) --Haryana Value Added Tax Rules, 2003, r. 54(3).--Sanjeev Stone Crushing Company v. State of Haryana (P&H) . . . 46

----Value added tax--Sales to registered dealers--Input-tax credit--Purchases of boulders within State from F, registered dealer, allotted area on lease by Mines and Geological Department--Denial of input-tax credit to buyer for failure to produce original purchase invoices (invoices containing buyer's name and TIN number) and certificates in form C4--Not justified--Buyers not to be penalized for no fault of theirs--Rule prescribing production of invoice by buyer with its name and TIN number procedural not conferring any substantive right--Matter remitted to assessing authority to allow credit subject to buyer producing evidence showing genuineness of transaction--Haryana Value Added Tax Act (6 of 2003)--Haryana Value Added Tax Rules, 2003, r. 54.--New Devi Grit Udyog v. State of Haryana (P&H) . . . 37

Retrospective legislation--See Exemption (Raj) . . . 112

Sales tax--See Exemption (Karn) . . . 3

Sales Tax Incentive Scheme--Sales tax--Purchase tax--Dealer holding eligibility certificate entitling it to purchase raw materials against declaration that such goods shall be used in industrial unit for which eligibility certificate obtained--Dealer establishing captive power plant running on gas turbine using naphtha purchased against declaration--Steam produced during process of generation of power used in another power plant run on steam turbine--Small percentage of electricity generated in steam turbine wheeled out to sister concern--Entire naphtha purchased against declaration used for generating electricity through gas turbine used solely for manufacture in own unit--Wheeling out of minuscule amount of electricity generated by steam turbine to sister concern not breach of declaration--Levy of purchase tax not sustainable--Gujarat Sales Tax Act, 1969 (1 of 1970), ss. 15B, 50.--State of Gujarat v. Ultratech Cement Ltd. (Guj) . . . 61

Service tax--Appeals--General principles--Change of law--Amendment requiring assessee to pay stipulated percentage of demand as condition precedent for entertainment of appeal--Applies to appeals filed after date of amendment--Even though proceedings out of which appeal arises dated prior thereto--Finance Act (32 of 1994), s. 83--Central Excise Act (1 of 1944), s. 35F.--Ganesh Yadav v. Union of India (All) . . . 98

----Parliament--Legislative competence--Writs under Constitution--Person--Definition--Parliament competent to enact provision--Provision neither arbitrary, nor discriminatory nor violative of article 14--Writ petition challenging definition of "person" under clause (37) of section 65B--Dismissed--Finance Act (32 of 1994), s. 65B(37)(vii) (as inserted by Finance Act, 2012).--Jaswant Singh Mann v. Union of India (P&H) . . . 77

----Recovery of tax--Garnishee proceedings--Condition precedent--Liability of assessee must be adjudicated and determined to be due to Central Government--Proceedings initiated against assessee consequent upon search operations still at stage of show-cause notice--No final adjudication in respect of service tax liability of assessee--Department unilaterally working out liability and issuing garnishee orders directly to assessee's clients--Not permissible--Finance Act (32 of 1994), s. 87.--Gopala Builders v. Directorate General of Central Excise Intelligence (Guj) . . . 16

Special Economic Zone--Value added tax--Works contract--Sale of goods--Exemption--Assessment year 2008-09--Assessee executing works contract entered into contract with A in SEZ area--Denial of exemption on sale of goods on ground that running bills issued by assessee to A did not bear endorsement of Customs/SEZ authority--Not justified--No sale of goods to SEZ unit or to developer when goods entered SEZ area, but only later on on principle of accretion--Bills raised after goods used in execution of works contract--Endorsement of Customs authority/SEZ authority on such running bills not possible--Rule prescribing endorsement of invoice by Customs/SEZ authority, for sale to be treated as zero rated sale--Only procedural--Assessee obtaining endorsement of concerned authority on purchase bills for goods which entered SEZ area--Sufficient compliance--Assessee entitled to exemption--Even otherwise in view of section 21 of Gujarat SEZ Act--Gujarat Value Added Tax Act, 2003 (1 of 2005), s. 5A--Gujarat Value Added Tax Rules, 2006, r. 42(2A)--Gujarat Special Economic Zone Act (11 of 2004), s. 21.--State of Gujarat v. Shandong Tiejun Electric Power Engineering Company Ltd. (Guj) . . . 83

State Government--See Exemption (Karn) . . . 90

Value added tax--Input-tax credit--Not permissible where finished goods transferred to branch outside State--Uttarakhand Value Added Tax Act (27 of 2005), s. 6(3), (4)(a)(ii).--Hindustan Unilever Ltd. v. State of Uttarakhand (Uttarakhand) . . . 114

----See also Appeal (All). . . 54

----Assessment (P&H) . . . 67

----Check-post (Mad) . . . 1

----Exemption (Guj) . . . 83, (Karn) . . . 3

----Registered dealer (P&H) . . . 37, 46

Words and phrases--"Castings"--Definition.--Commissioner of Sales Tax v. Jai Hind Industries Limited (Bom) . . . 22

----"Person"--Definition.--Jaswant Singh Mann v. Union of India (P&H) . . . 77

Works contract--See Exemption (Guj) . . . 83

Writs under Constitution--Value added tax--Detention of "goods"--Vehicle carrying goods to godown at Bangalore intercepted and goods detained on ground vehicle did not pass through route wherein check-post established--Writ petition challenging detention notice--Direction to release goods on payment of Rs. 25,000 towards tax--Liberty granted to challenge matter regarding compounding fee before competent authority.--Lakshmi Rolling & Strips Pvt. Ltd. v. Check Post Officer, Deputy Commercial Tax Officer (Mad) . . . 1

----See also Service tax(P&H) . . . 77


WEST BENGAL TAXATION TRIBUNAL


Change of law--See Return (WBTT) . . . 119

Registered dealers--Value added tax--Return--Amendment requiring selected dealers to file returns electronically in first instance by due date and within fifteen days file paper copy--Dealer failing to file returns electronically within due dates and filing paper returns belatedly--Unable to generate way-bill--Writ petition--No evidence that technical snag was on website of Department--Commissioner cannot be directed to remove it--Date of filing paper returns is date of return--Dealer cannot avoid late fee--Failure to file returns electronically resulting in dealer being named on website as defaulter and precluded from generating way-bill--Commissioner cannot be directed to facilitate generation of way-bill--West Bengal Value Added Tax Act (37 of 2003), s. 32--West Bengal Value Added Tax Rules, 2005, rr. 34, 34A.--Krishna Kumar Mantri v. Joint Commissioner of S. T. (WBTT) . . . 119

Return--Value added tax--Registered dealers--Amendment requiring selected dealers to file returns electronically in first instance by due date and within fifteen days file paper copy--Dealer failing to file returns electronically within due dates and filing paper returns belatedly--Unable to generate way-bill--Writ petition--No evidence that technical snag was on website of Department--Commissioner cannot be directed to remove it--Date of filing paper returns is date of return--Dealer cannot avoid late fee--Failure to file returns electronically resulting in dealer being named on website as defaulter and precluded from generating way-bill--Commissioner cannot be directed to facilitate generation of way-bill--West Bengal Value Added Tax Act (37 of 2003), s. 32--West Bengal Value Added Tax Rules, 2005, rr. 34, 34A.--Krishna Kumar Mantri v. Joint Commissioner of S. T. (WBTT). . . 119

Value added tax--See Return (WBTT). . . 119

Way-bill--See Return (WBTT) . . . 119
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