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VAT Judgements



In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order

Posted in VAT |   41 Views



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

Posted in VAT |   6213 Views



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

Posted in VAT |   2211 Views


No VAT on free supply of medicines

  Bimal Jain    05 December 2015 at 11:55

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

Posted in VAT |   2129 Views



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.

Posted in VAT  2 comments |   3092 Views



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

Posted in VAT |   2929 Views



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

Posted in VAT  1 comments |   2753 Views



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.

Posted in VAT  1 comments |   2747 Views



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.

Posted in VAT  1 comments |   2775 Views



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

Posted in VAT |   8840 Views



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