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Indo Burma Petroleum Corp. Ltd. Vs. Commissioner Vat Delhi and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

Bharat Petroleum Corporation Limited. These petroleum companies had filed Sales Tax Appeals under Section 81 of the Delhi Value Added Tax Act, 2004 (“the Act” for Short).3. On 01.06.2006 rates of Petrol and High Speed Diesel were increased by … the midnight of 5/6th June, 2006. This increase in rates would have resulted in ad valorem increase in Value Added Tax (VAT) at the rate of 0.66 paise per litre of Petrol and 0.22 paise per litre of High

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

A.C.J.1. In all these writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires and violative of Article 301 read with Article 304(a) of the Constitution of … further for a direction restraining the respondents from enforcement of the provisions of Section 11 of the Jharkhand Value Added Tax Act. 2005 whereby Entry Tax is liable to be collected on entry of goods mentioned in Schedule III

Ultra Tech Cement Limited Vs. the Secretary to Government, Commercial ...

Court : Chennai

Subject : Sales Tax/VAT

Acts : Tamil Nadu Value Added Tax Act, 2006 - Sections 31, 32, 33 and 33(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 17(4); Central Sales Tax Act; Bihar Reorganisation Act, 2000 - Sections 84 and 85; Tamil Nadu General Sales Tax Rules, 1959 - Rule 48A; Tamil Nadu Value Added Tax Rules, 2007 - Rule 16(4)

Reported in : (2008)16VST481(Mad)

said waiver scheme commenced with effect from August 1, 2006 and continued till January 1, 2007, when the value added tax (VAT) was introduced in the State of Tamil Nadu by bringing into force the Tamil Nadu Value Added … added tax (VAT) was introduced in the State of Tamil Nadu by bringing into force the Tamil Nadu Value Added Tax Act, 2006. Since the exemption and waiver schemes generally militate against the efficient working of the VAT system

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

a trader in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in … fraud as a carousel. 5. The fraud is the product of a dishonest application of the system of value added tax. C has a claim for input tax arising from its transaction with the missing trader, B, which it

Nirvip Dyes and Chemicals Pvt. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : MRTP

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

M/S. Starline Agency. Vs. Sri Nabajit Das and ors.

Court : Guwahati

Subject : Criminal

Acts : The Indian Penal Code (IPC), 1860 - Sections 307, 224, 379, 353, 326 ;

1. Whether Value Added Tax (in short, 'VAT') is different in nature from sales tax and whether the requirement of furnishing of Sales … requirement of furnishing of Sales Tax Clearance Certificate in a tender process would, since after enactment of the Value Added Tax Act, mean VAT Clearance Certificate or not? Whether Sales Tax Clearance Certificate is, by its very nature, different

Columbia Asia Healthcare Sdn. Bhd. and Another Vs. Hong HIn Kit Edward ...

Court : Singapore Supreme Court

Subject : Land Acquisition

raised any problems with the tax issue at that meeting. To me, it was a non issue.38 [emphasis added] The position of Rick Evans and Columbia was that such a meeting never occurred. 81. On 30 May … (d) An order for damages to be assessed for over-payment for the Sale Shares and/or the diminution in value of PTNM and/or the Sale Shares as a result of the inflation of PTNM's 2007 revenue figures. 10.

Secret Hotels2 Limited (formerly Med Hotels Limited) Vs. the Commissio ...

Court : UK Supreme Court

Subject : Service Tax

1. This appeal concerns the liability for Value Added Tax ("VAT") of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on … in the United Kingdom through the Tour Operators Margin Scheme (known as "TOMS"), which was promulgated in the Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806). It is unnecessary to set out the provisions of TOMS as it

The State Of Telangana Vs. M/s Tirumala Constructions

Court : Supreme Court of India

Subject : Service Tax

Consequently, they are in appeal.16. In the Gujarat batch of cases, Section 84A was introduced in the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as “the Gujarat VAT Act”) by the Gujarat Value Added Tax (Amendment) Act, … the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as “the Gujarat VAT Act”) by the Gujarat Value Added Tax (Amendment) Act, 2018, gazetted on 06.04.2018 but with retrospective effect from 1.4.2006. It inter-alia provided that if for

Anand Decors Vs. Commissioner of Trade and Taxes, New Delhi

Court : Delhi

Subject : MRTP

57/2014 B AND M CORPORATION ..... Petitioner Through: Mr.Vinod Srivastava and Mr. Ravi Chandiok, Advocates. versus THE COMMISSIONER VALUE ADDED TAX..... Respondent Through: Ms.Ruchi Sindhwani, Additional Standing Counsel with Ms. Megha Adv. ST.APPL. 61/2014 EAST WEST LINKERS ..... Petitioner … WEST LINKERS ..... Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari and Mr. K.J.Bhat, Advocates. versus COMMISSIONER OF VALUE ADDED TAX..... Respondent Through: Ms.Ruchi Sindhwani, Additional Standing Counsel with Ms. Megha Adv. CORAM: HON’BLE MR. JUSTICE SANJIV KHANNA HON'BLE