Court : Delhi
..... to the increase in the price of petrol (including the duties and leviews charged thereon by the central government) taking effect from the 3rd june, 2012 shall not form part of the st.appl.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 page 20 sale price of petrol sold on or after the date of the commencement of the delhi value added tax (third amendment) act, 2012 till such date as the government may, by notification in the official gazette, direct or if the price of petrol falls below the sale price prior to 3 rd june, 2012, whichever is earlier: provided further that if the price of petrol further increases from the level of price as on 3 rd june, 2012, the aforesaid ..... proviso shall not have any effect on such further increase: provided also that if the price of petrol declines but remains above the price prevailing prior to 3rd june, 2012, the aforesaid proviso .....
Tag this Judgment!Court : Delhi
..... to the increase in the price of petrol (including the duties and levies charged thereon by the central government) taking effect from the 3rd june, 2012 shall not form part of the sale price of petrol sold on or after the date of the commencement of the delhi value added tax (third amendment) act, 2012 till such date as the government may, by notification in the official gazette, direct or if the price of petrol falls below the sale price prior to 3rd june, 2012, whichever is earlier:provided further that if the price of petrol further increases from the level of price as on 3rd june, 2012, the aforesaid ..... proviso shall not have any effect on such further increase:provided also that if the price of petrol declines but remains above the price prevailing prior to 3rd june, 2012, the aforesaid .....
Tag this Judgment!Court : Delhi
..... it is also prayed that a direction be given to the effect that the objections filed by the petitioner against the order dated 13.7.2006 be deemed to have been allowed in view of the provisions of section 74(8) and 74(9) of the delhi value added tax act, 2004. ..... in this writ petition, the petitioner has prayed for quashing of an order dated 13.7.2006 passed by the value added tax officer as also the order dated 19.11.2012 passed by the objection hearing authority. ..... this court on 5.10.2010 observed that the said inquiry could not be carried out in a petition under article 226 of the constitution of india and consequently it directed the value added tax officer to conduct such an inquiry on production of documents before him after affording an opportunity of hearing to the petitioner. ..... the amount of rs.4 lakhs which had been deposited with the registrar general of this court was directed to be transferred to the value added tax ..... we have heard the learned counsel for the petitioner as also the learned counsel for the respondent at length and we find that the impugned order dated 19.11.2012 does not at all deal with the issue raised by the petitioner with regard to the applicability of section 74(8) and 74(9) of the said act in the backdrop of the notice issued by the petitioner on 24.08.2012. ..... cm 689/2013 this is an application for amendment of the writ petition as mentioned in the previous order. ..... this case has a chequered history inasmuch as this is the third round before this court. .....
Tag this Judgment!Court : Delhi
..... 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 01.04.2011 onwards. ..... now section 38(7)(c) and (d) were introduced by the dvat (amendment) act, 2012 with effect from 18.06.2012. ..... , the third and fourth quarters of 2011-12 and the second and fourth quarters of 2012-13 and the fourth quarters of 2013-14 and 2014-15, it is not disputed even by the respondent, that the claims were not processed within the time limit set out under section 38 of the dvat act. ..... (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. ..... could not file the information in block r.10 of cst return form 1, they are allowed to file the same as part of the third quarter return of the year 2013-14.5. .....
Tag this Judgment!Court : Delhi
..... the date of the commencement of the delhi value added tax (amendment) act, 2006 till such date as the government may, by notification in the official gazette, direct: provided further that the first proviso shall not take effect till the benefit is passed on to the consumer: provided that an amount equal to the increase in the price of diesel (hsd) (including the duties and levies charged thereon by the central government) taking effect from the 25th june, 2011 shall not form part of the sale price of diesel (hsd) sold on or after the date of the commencement of the delhi value added tax (second amendment) act ..... , 2011 till such date as the government may, by notification in the official gazette, direct or if the price of diesel (hsd) falls below the sale price prior ..... the dispute and the question to be determined is whether the sale consideration received by the appellants on the resale of the used motor vehicle to third parties should be added or included in the taxable turnover thereby entailing payment of vat. .....
Tag this Judgment!Court : Delhi
..... the date of the commencement of the delhi value added tax (amendment) act, 2006 till such date as the government may, by notification in the official gazette, direct: provided further that the first proviso shall not take effect till the benefit is passed on to the consumer: provided that an amount equal to the increase in the price of diesel (hsd) (including the duties and levies charged thereon by the central government) taking effect from the 25th june, 2011 shall not form part of the sale price of diesel (hsd) sold on or after the date of the commencement of the delhi value added tax (second amendment) act ..... , 2011 till such date as the government may, by notification in the official gazette, direct or if the price of diesel (hsd) falls below the sale price prior ..... the dispute and the question to be determined is whether the sale consideration received by the appellants on the resale of the used motor vehicle to third parties should be added or included in the taxable turnover thereby entailing payment of vat. .....
Tag this Judgment!Court : Delhi
..... the delhi value added tax act, 2004, repealed the act of 2002, the delhi sales tax act, 1975, the delhi sales on works contract act, 1999 and the delhi tax on entry of motor vehicles into local areas act, 1994. ..... we also frame the following substantial question of law in sta no.50/2014: whether the order of the appellate tribunal, value added tax imposing penalty at the rate of 20% under section 86(10) of the delhi value added tax act, 2004, is self contradictory and is contrary to the mandatory pre-conditions under the said section?..5. ..... therefore, the act was enacted to consolidate as well as amend the law relating to levy of tax on sale of goods, tax on transfer of property involved on execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles by way of introducing a value added tax regime.8. ..... revenue had asserted that the agreements between the appellant and third parties was in fact sale by way of instalments and not transfer by way of right to use. ..... reliance is placed upon the decision of the supreme court in m/s 20th century finance corporation limited and another versus state of maharashtra, (2000) 119 stc182 union of india and others versus bombay tyre international limited, (1984) 1 scr347and decision of the karnataka high court in strp no.356/2012 and strp nos. .....
Tag this Judgment!Court : Delhi
..... this appeal under section 81 of delhi value added tax act, 2004 (hereinafter referred to as the dvat act ) assails the order dated 11.07.2014 passed by appellate tribunal, value added tax, delhi (hereinafter referred to as the tribunal ) in appeal nos. ..... by the impugned order, the tribunal upheld the findings and conclusions recorded by the objection hearing authority (oha) in its order dated 14.11.2008 rejecting the contentions of the appellant (hereafter referred to as the assessee ) and upholding the order passed by the value added tax officer (vato) holding the assessee liable for default assessment of tax under section 32 of dvat act in sum of 12,96,749/-, also imposing penalty in sum of 1 lac under section 33 read with section 86(4) of the dvat act for the assessment year 2005-06.2. ..... whilst entry 54 of the state list was substituted by the constitution (sixth) amendment act, 1956, clause (29a) was inserted in article 366 by the constitution (forty-sixth) amendment act, 1982. ..... the goods are specified, the right to deploy them is conferred on the third party, but the custody of the goods is retained by the owner who remains responsible for keeping them fit for use in terms of the contractual obligations. ..... decided on 07.12.2012 in wp (c) no.4236/2012 by hon ble delhi high court wherein their lordships held that no hearing is required in accordance with, the principle of natural justice as notice u/s 32 &33 of the dvat act afford opportunity of being heard post of such notices. .....
Tag this Judgment!Court : Supreme Court of India
..... amendment of section 2:- in the delhi value added tax act, 2004 [delhi act 3 of 2005] ..... , the high court also dealt with sales tax appeal nos.6, 7, 10, 14, 16, 23, 25 and 27 of 2012 filed by hindustan petroleum corporation limited, sales tax appeal nos.8, 11, 17, 18, 21, 22, 28 and 30 of 2012 filed by indain oil corporation limited and sales tax appeal nos.9, 12, 13, 15, 19, 24, 26 and 29 of 2012 filed by bharat petroleum corporation limited ..... these appeals by special leave challenge correctness of the common judgment and order dated 27.02.2012 passed by the high court of delhi at new delhi in sales tax appeal no.20 of 2012 and other connected matters. ..... non-reportable in the supreme court of india civil appellate jurisdiction civil appeal no.5103 of2016(arising out of special leave petition (c) no.15206 of 2012) indo burma petroleum corp ..... sales tax appeal no.20 of 2012 filed by indo burma petroleum corporation ltd ..... no.5127 of 2016 @ slp(c) no.17510/ 2012) judgment uday umesh lalit, j.1. ..... no.5126 of 2016 @ slp(c) no.17164/2012 and c.a. ..... 5114 of 2016 @ slp(c) no.16498/2012 c.a. ..... 5113 of 2016 @ slp(c) no.16333/2012 c.a. ..... 5112 of 2016 @ slp(c) no.16330/2012 c.a. ..... 5111 of 2016 @ slp(c) no.15736/2012 c.a. ..... no.5110 of 2016 @ slp(c) no.15732/2012 c.a. ..... no.5109 of 2016 @ slp(c) no.15680/2012 c.a. ..... no.5108 of 2016 @ slp(c) no.15379/2012 c.a. ..... no.5107 of 2016 @ slp(c) no.15374/2012 c.a. ..... no.5106 of 2016 @ slp(c) no.15279/2012 c.a. ..... no.5105 of 2016 @ slp(c) no, 15275/2012 c.a. ..... no.5104 of 2016 @ slp(c) no.15274/2012 c.a. .....
Tag this Judgment!Court : Chennai
..... on 4.8.2014, the tax case revision was admitted on the following substantial questions of law: "(i) whether on the facts and in the circumstances of the case, the learned appellate tribunal was correct in law in holding that the anti-dumping duty on the imported components paid by the buyer (customer of the petitioner) formed part of the "sale price" of the goods manufactured and sold by the petitioner to the buyer under the provisions of the tamil nadu value added tax act, 2006? ..... (prayer: tax case revision filed under section 60 of the tamil nadu value added tax act, 2005 read with rule 14 of the tamil nadu value added tax rules, 2007.) v. ..... however, section 9-a was re-drafted and the original provision was substituted by a new section 9-a under the customs tariff (amendment) act 14 of 1994, to take effect from 01.01.1995, coinciding with the creation of the world trade organisation. 21. ..... the third question of law raised by the petitioner is as to whether on the facts and in the circumstances of the case, the learned appellate tribunal was correct in law in holding that the petitioner is not entitled to refund of tax inadvertently paid on countervailing duty discharged on the finished goods cleared from the petitioner's sez unit. 60. ..... [(2012) 21 taxmann.com 595 (all. .....
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