VAT Judgements

Displaying 1 - 10 of 24

Assessee cannot be asked to reverse input tax credit due to non-payment of taxes by the selling dealer

 23 February 2016

The Hon’ble High Court of Madras relied upon the decision in the case of Sri Vinayaga Agencies Vs. the Assistant Commissioner (Ct), Chennai and another [(2013) 60 VST 283 (Mad)] and held that when the fact of Petitioner paying the taxes to his suppli

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Supply to high seas vessel is liable to VAT if any territorial nexus exist in the State

 07 December 2015

The Hon’ble High Court of Bombay relying upon the case of Tata Iron & Steel Company Vs. State of Bihar [AIR 1958, SC 452] held that for levying tax, it was not necessary that the sale should take place within the territorial limits of the State. The

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No VAT on free supply of medicines

 05 December 2015

The Hon’ble High Court held that the State Government isn’t competent to levy tax on the basis of Maximum retail price or any other notional value and further held that the State Government can’t provide an option to the concerned dealer to pay VAT i

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VAT not applicable on transfer of right to use of goods if effective possession and control of the goods are not transferred

 01 August 2015

The Hon’ble High Court held that the transaction could not be treated as “Deemed sale of goods” under Section 2(1)(zc)(vi) of DVAT Act.

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Supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is not a ‘Sale’ and thus not exigible to VAT

 13 April 2015

The Hon’ble High Court of Punjab and Haryana made elaborate discussion in this regard and held as under: - The State Governments draws their power to impose Sales Tax/ VAT on sale or purchase of goods, other than newspapers, from Entry No.54 of

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SC upholds levy of Sales tax on processing and supplying of photographs - reiterates power to levy tax retrospectively

 14 February 2015

Hon’ble Supreme Court has re-affirmed the position laid down in Larsen Turbo Case followed by landmark judgment of Five Judge Constitution Bench of the Hon’ble Supreme Court in the case of Kone Elevator India Private Limited Vs. State of Andhra Prade

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Providing men and materials for laying concrete mixture is to be treated as ‘Works Contract’ and not as ‘Sale’

 03 February 2015

The Hon’ble High Court allowed the appeal in favour of the Appellant and held that the present transaction is a composite Works contract involving men and labour.

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Official Liquidator is a dealer, liable to pay Sales tax: Supreme Court

 24 January 2015

The Hon’ble Supreme Court allowed the appeal in favour of the Department and held that the OL is a dealer liable to pay Sales tax.

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Power of state govt. to grant exemption from CST subject to fulfill the condition under section 8(4) should not contrary to section 8(5)

 25 September 2012

By the aforesaid three trade circulars, the Commissioner has informed the trade that under Section 8(5) of the Central Sales Tax Act, 1956( 'CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are

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If a machine manufacture with primary purpose than it would not be covered by entry 41A clause XXIII

 14 May 2012

By an interim order dated 6th July, 2009 in the case of Canon India Pvt. Ltd., it was directed that there shall be stay of the impugned demand. The said interim order has continued. In fact, the writ petition filed by Canon India Private Limited was

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