Court : Supreme Court of India
..... (supra) the division bench of the bombay high court was concerned with a similar legal conundrum as to whether gypsum board would fall under the entry c-41 of the maharashtra value added tax act which reads as gypsum of all forms and descriptions . ..... since the main composition of gypsum board continues to be gypsum, which takes the form of the board, gypsum board was held to fall in entry c-41 of the maharashtra value added tax act. ..... under the rajasthan value added tax act, 2003 (hereinafter referred to as rvat ), entry 56 of schedule iv specified gypsum as a taxable entity, at 4%. ..... at every such intermediate stage of production, some utility or value is added to goods which are used as raw materials and at every such stage the raw materials are consumed. ..... construed with some imagination of the purposes which lie behind them , would require us to construe the expression in all forms being added to gypsum to naturally include not only just gypsum in its original form but in different forms as well. 14 17. ..... to take a view to the contrary in the given situation would amount to giving no meaning to the added expression as there are really not too many possibilities on what could have been included in such an expression. 16 21. ..... a broad interpretation was, thus sought to be given by applying the common sense rule of interpretation. .....
Tag this Judgment!Court : Delhi
..... further, in exercise of the powers conferred on me by rule 49a of delhi value added tax rules, 2005, i, prashant w.p. ..... now, therefore, in exercise of the powers conferred on me by sub-section (1) read with subsection (2) and sub-section (3) of section 70 of delhi value added tax act, 2004,i direct that the details relating to central declaration forms received against the stock transfer or central sales made on concessional rates, central declaration forms missing and tax deposited on account of missing forms shall be submitted by the dealers quarter wise, online using his login id and password, for all quarters beginning ..... (c)10701/2016 & connected cases page 40 of 45 goyal, commissioner, value added tax hereby extend the date of filing of third quarter return of 2013-14 to 31st january, 2014." 20 ..... 7-2012 notification whereas, i, rajendra kumar, commissioner, value added tax, government of national capital territory of delhi, consider it necessary that quarter wise details relating to central declaration forms received against the stock transfer ..... swarn darshan impex (p) ltd v commissioner, value added tax (2010) 31 vst475(del) and prime papers & packers vs commissioner of vat & ..... present batch of writ petitions seek reliefs that have a familiar ring about them: delhi value added tax (dvat) excess amount refunds. ..... commissioner of delhi value added tax and anr. ..... petitioner commissionerof delhi value added tax and anr. ..... state of maharashtra 1975 (35) stc571(sc) and india carbon ltd. v .....
Tag this Judgment!Court : Delhi
..... a reading of the said grounds would indicate that the challenge is predicated on the following:-"(i) violation of section 68(2) read with rule 65 of the delhi value added tax rules, 2005 (rules, for short) as the officers, who had wp(c) 5583/2016 page 6 of 36 conducted the search did not carry and show form dvat-50 in spite of ..... because of the wording of the notification dated 12th november, 2013, paragraph 1 of which reads:-""in supersession of all previous orders on the subject, i, prashant goyal, commissioner of value added tax, department of trade & taxes, government of nct of delhi, in exercise of the powers conferred by section 68 of the delhi value added tax (dvat) act, 2004 (delhi act 3 of 2005) read with rule 48 of the delhi value wp(c) 5583/2016 page 30 of 36 added tax rules, 2005 do hereby delegate my powers specified in column nos. ..... officer to exercise the power in any of these two sections, was statutorily required to carry an authority in form dvat50 this is the mandate of section 68(2) read with rule 65 of the delhi value added tax rules, 2005 (in short 'the rules'). ..... of course, this does not mean that the special commissioner can appoint an officer contrary to rule 48 and empower a person below the rank of value added tax officer in case investigation is to be done under sub-sections (1) and (2) to section 60 of ..... malkani versus state of maharashtra, (1973) 1 scc471and pooran mal versus director of inspection (investigation), new delhi and others, (1974) 1 scc345are .....
Tag this Judgment!Court : Mumbai
..... maharashtra value added tax ..... under the package scheme of incentives - 2001 of rs.2,84,19,991 (rupees two crores eighty four lakhs, nineteen thousand, nine hundred ninety one only) has been provided by the government of maharashtra through chief engineer (electricity), public works department, mumbai, as electricity duty exemption, shall, for a period of one year commencing on the 18th june 2016 and ending on the ..... assets and enforcement of security interest act, 2002, in the case of a sick industrial company having more than one secured creditor or being jointly financed by secured creditors representing 60% or more in value of the amount outstanding as on a record date wish to exercise their rights to enforce their security under the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002, section ..... he thereafter invited our attention to section 37 of the act which provides that the provisions of the sarfaesi act or the rules made thereunder are in addition and not in derogation of the companies act, 1956; securities contract (regulation) act, 1956; the securities and ..... section 37 provides that the provisions of the sarfaesi act or the rules made thereunder shall be in addition to, and not in derogation of, the companies act, 1956; the securities contracts (regulation) act, 1956; the securities and exchange ..... thereafter, on 12 august, 2014, rule was issued in this writ petition and the ad-interim relief granted on 11th june, 2013 was ..... rule .....
Tag this Judgment!Court : Mumbai Nagpur
..... original copy of valid vat registration certificate from maharashtra state sale tax department (maharashtra value added tax act 2005). ..... copy of certificate for having satisfactorily complete at least one, two lane major bridge work (river bridge/rob) on his own design/pwd design of value not less than rs.500.00 lakh or should have executed on his own design/p.w.d. ..... scanned from original copy of valid vat registration certificate from maharashtra state sale tax department. ..... this feature being absent, we think that the filing of the latest income tax return was a collateral term, and accordingly the tendering authority ought to have brought this discrepancy to the notice of the appellant-company and if even thereafter no rectification had been carried out ..... turnover of rs.1220.00 lakh during last three financial years updated to current cost (such certificate for civil engineering works excluding private works are required to be obtained from the chartered accountant of maharashtra state only). ..... original copy of valid certificate as a registered contractor with the government of maharashtra in appropriate class. ..... only the broad grounds but it does not rule out addition of further grounds in course of time ..... a scanned from original copy of certificate for having satisfactorily completed at least one two lane major bridge work (river bridge/rob) on his own design/pwd design of value not less than rs.500.00 lakh etc. ..... breach of the rules of natural justice, ..... rule made absolute in ..... rule ..... rule .....
Tag this Judgment!Court : Supreme Court of India
..... value added tax rules, 2005 and section 9(2) of the cst act and ultimately rejected the contentions urged on behalf of the appellant that the cto was lacking authority to assess the appellant to tax ..... value added tax ..... , who need not be the owner of good, as appearing from the definition of importer under the customs act, which includes owner and any other person ; that in distinction to the customs duty, sales tax is a tax on the transaction of sales or purchase when ownership of goods is transferred and the questions as to when does the sale take place and who is the owner of goods would be determined only under the ..... the act, the appropriate state of the place where the sales take place or are effected alone had jurisdiction to assess such sales to central sales tax ; and that in respect of inter-state sales from jamshedpur, the situs of the sale was always the state of bihar as the goods were in bihar either at the time of the contract of ..... of sales made from jamshedpur in the course of inter-state trade or commerce was without jurisdiction while contending that all the sales from jamshedpur were of the 54 type mentioned in section 3(a) of the central sales tax act and at the same time, some of them also fell within the category mentioned in section 3(b) of the act ; that even if the sales were of the type mentioned in section 3(b) of ..... 3 of the cst act and the decision of this court in the case of state of maharashtra v. .....
Tag this Judgment!Court : Maharashtra State Consumer Disputes Redressal Commission SCDRC Mumbai
..... basic price of such supply of 9000 bottles mentioned at rs.57,045/- and after adding central vat, cess and equalised freight including maharashtra value added tax paid on mrp rs.25/-, total price at which the bottles supplied comes to rs.90, ..... say that the appellant while supplying the said product to the respondent no.2 paid all taxes, excise duty and mvat to the concerned department as per mrp rs.25/- per 1 ..... mentioned and since the manufacturer has paid the taxes on sale at such price, they have committed no deficiency of service or engaged in any type of restrictive trade practice or unfair trade practice or otherwise and thus, the consumer complaint against them ..... may thereby not contravening any provisions in relation to the standards of weights and measures act read with standards of weights and measures (packaged commodities) rules, 1977 ( swm act in short). ..... this amendment pertains to the levy of tax and should be read for that purpose only and not for the purpose of benevolent legislation like the act which specifically enacted to protect the interests of the consumers vis- -vis to save ..... pointed out, said bottle has no distinguishable features except the one mentioned above, which would affect the pricing or value of said bottle. ..... that troubled the mind of the complainant while filing consumer complaint is, as to why oxyrich packed drinking water bottle, when it was normally available at rs.15/- elsewhere, was sold and supplied to him at the higher value at rs.25/- per bottle? .....
Tag this Judgment!Court : Supreme Court of India
..... is not correct, as the subsequent discussion would show; and second, the notification dated 17th may, 2010 issued by the government of haryana, excise and taxation department, whereby certain rules of the haryana value added tax rules, 2003 have been amended and a table has been annexed providing for percentages for works contract and job works under the heading labour, service and other like charges as percentage of total ..... he has brought on record a trade circular dated 11.11.2013 to show that from 1.4.2006, the decision in kone elevators (supra) has been followed in the state of maharashtra and it has adjusted the position in accordance with the said authority and the state having adjusted its position to the law rendered by the three-judge bench, in case the authority ..... general, appearing for the state of maharashtra, submitted that in the case of sale and installation of a lift or elevator, the contract would include the obligation to install the lift or to undertake any services in relation to the lift and these elements of value need to be deducted while taxing the sale of goods involved in such ..... was ultimately held by accepting the argument of the learned advocate general of maharashtra that the term works contract cannot be confined to a contract to provide ..... it is urged by him that prior to the decision in kone elevators case, the state of maharashtra had treated contracts for sale and installation of lifts as works contract as per the decision of the high court in otis .....
Tag this Judgment!Court : Supreme Court of India
..... it was urged, on behalf of the maharashtra state that the amendment to section 26 of maharashtra value added tax act, 2002 (hereafter as mvat act ) requiring a pre-deposit is ..... counsel appearing in the gujarat batch of appeals argued that the impugned 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, 2018 gazetted on 06.04.2018 but with retrospective effect from 1.4.2006 whereby it is inter-alia provided that if for a particular issue in "some other proceedings" a lower forum, has given a ..... amend is well-known it takes within its sweep the idea of correcting something, adding something, deleting, or substituting something or doing something to an existing document, enactment, or rule to make it better. p. ..... of distribution of legislative power including taxation fields which traced their origins to articles 245 and 246 and also the rules for handling repugnancy which article 254 had enacted. ..... things to some standard or rule; as to correct proof sheets ..... heavy financial burden, being cast as a consequence of holding that the machinery for collection of an existing levy, was defective, the high court invalidating a rule or statutory provision. ..... the previous rulings in bondu ramaswamy (supra) and vipulbhai (supra), indicate that even in the case of transitional provisions of the kind that they dealt with which were enacted as part of the constitution the states ..... the rule of .....
Tag this Judgment!Court : Delhi
..... ) where a similar provision under the maharashtra value added tax act ( mvat act ) was upheld. ..... however, the purchasing dealer in such a case contends that purchases have been made from a dealer who is registered with the department and itc is being claimed on the basis of tax invoices which fulfil the requirements of section 50 of the act read with rule 44 of the delhi value added tax rules, 2005 (herein after referred to as the rules ). ..... the dealer fails to deposit the same under section 43 of the dvat act; forfeiture of security deposited under section 19 of dvat act read with rule 22 of the dvat rules; recovery of tax as arrears of land revenue whereby the commissioner prepares and issues to the defaulting selling dealer a recovery certificate and thereafter recovers the amount specified in the certificate by attaching the movable and immovable property of or even ..... under section 26 of the dvat act read with rule 28 of the delhi value added tax rules, 2005 (dvat rules), a registered dealer is required to submit a return for each tax period. ..... the absence of any condition such as the one spelt out in clause (g) and its addition in 2010, rules out legislative intention of its being a mere clarification of the law which always existed. 43. ..... the further mandatory stipulation is that the said registered dealer can make such collection of the tax under the dvat act only in accordance with the dvat act and the dvat rules and on the rates specified under the dvat act. .....
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