Judgment Search Results Home > Cases Phrase: value added tax act 2003 section 50 payment of interest on refunds Court: orissa Page 1 of about 9 results (0.120 seconds)

M/S.Vishal Metalics. Vs. State of Orissa and ors.

Court : Orissa

..... in terms of which the petitioners, who are registered dealers under the orissa value added tax act, 2004 have been disallowed from claiming any 'input tax credit' in respect of vat paid by them on their purchase of 'coal' and 'furnace oil', on the basis of the impugned notification issued under section 20(8), clause(m) of the orissa value added tax act, 2004 ( here-in- after referred to as "ovat act") on the ground that the ovat act does not vest in the finance department of the government of orissa with ..... (a) in respect of any taxable goods purchased by him from another registered dealer for resale but given away by way of free sample of gift;(b) who makes payment of turnover tax as provided in section 16;(c) in respect of capital goods used for the purpose and in the circumstances as specified in schedule 'd' ; (d) in respect of goods brought from outside the state against the tax paid in any other state;(e) in respect of stock of goods remaining unsold at the time closure of business;(f) in respect of goods purchased ..... 14.2 so far as clause (b) of sub-section (8) of section 20 is concerned, since the registered dealer contemplated therein had opted for payment of 'turnover tax' under section 16(composite tax), obviously thereby no question of claiming of credit input tax can arise. .....

Reliance Industries Ltd.-operator Vs. Assessing Authority and ors.

Court : Orissa

Reported in : 102(2006)CLT122; 2006(I)OLR802; [2006]148STC324(Orissa)

..... act or orissa sales tax act, 1947 or orissa value added tax act, 2004 or even the central sales tax act, 1956 ..... brought to the state to be used or consumed in this vessel attracts the liability of the dealer company to pay tax under the entry tax act.considering all these aspect, i feel that the dealer company is not justified in claiming deduction on the value of the schedule goods brought to the state for exploration work.9. ..... utilized in the works offshore, the conclusion would be that the petitioner has supplied the goods to the contractor on cost recovery basis for utilization in the work and, therefore, the goods attract liability to tax in the hands of the petitioner and that too in the absence of any contrary evidence brought on record by the petitioner, it is also clear that the goods brought into the local area have ..... act nor orissa sales tax act nor orissa vat act nor even the central sales tax act has been extended to the continental shelf by way of issuance of notification under section 6(6) of the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 (hereinafter called 'the maritime zones act ..... assessment years 2003-04 and 2004-05 respectively and the petitioner has been directed to deposit the aforesaid tax. ..... rules') for the years 2003-04 and 2004-05 respectively as well as the demand notices, vide annexure-1,as the facts and the points of law involved in both the writ petitions are common, they were heard together and are .....

M/S.Bajrang Steel and Alloys Ltd and ors. Vs. State of Orissa and ors.

Court : Orissa

..... they have prayed to hold that the conferment of power upon the state government under section 94 of the orissa value added tax act, 2004 (hereinafter called as 'the ovat act') be declared as excessive, unfettered and, therefore, unconstitutional and ultravires. ..... the opening sentence of section 20 states "subject to other provisions of this act" and mandates about the method of calculation of payment -4-of net input tax credit and further it mandates that the determination of the input tax credit is to be made in accordance with the provisions as laid down in the said section, in respect of all sales or purchases taxable under the ovat act, other than sales or purchases of goods specified in schedule b and schedule c. ..... this is done in compliance with the tax rate notified by the opposite party no.2 in terms of section 8(5) of the central sales tax act, 1956 as the said provisions empowers the opposite party no.2 to issue notification in the public interest prescribing certain conditions. ..... a bare reading of the provisions envisaged in clauses (a) to (f) of sub-rule (3) of rule 11 of the rules would reveal that creditable input tax shall be calculated limiting to the extent of cst payment where the dealer effects sale of goods in course of inter-state trade and commerce. .....

M/S. Sponge Udyot Pvt. Ltd. Vs. the Asst.Commissioner of Sales Tax.

Court : Orissa

..... the petitioner-company has its factory at jiabahal, kalinga, in the district of sundargarh and has registered itself under the orissa value added tax act (ovat). ..... in the event, such action is taken by the department, till an order is passed under section 30 of the act, the petitioner shall be permitted to run its business subject to the condition that the same shall be done under the supervision of an officer of the opposite party-department and every day transaction shall be intimated to the ..... in order to avoid such a situation, we dispose of this writ application with the following direction:the order of suspension in annexure-2 is quashed and it will be open for the department to proceed under section 30 of the act after giving an opportunity of hearing to the petitioner to meet the allegations contained in annexure-1. ..... we are, therefore, of the view that even though the statute is silent about issuance of a notice to show cause prior to passing of an order of suspension under section 30 of the act, when such order of suspension results in civil consequences, the principles of natural justice should be followed. ..... was issued to the petitioner under rule 32(2) of ovat rules, 2005 requiring the petitioner to produce evidence, record/documents on the allegation that it has knowingly furnished incomplete/incorrect information in the return furnished for the tax period/periods and failed to pay tax, interest and penalty due under the act for the said period. .....

M/S. B. Engineers and Builders Ltd. Vs. the Commissioner of Commercial ...

Court : Orissa

..... the assesses is before this court questioning the correctness of the assessment order dated 19.6.2010 passed by the assessing authority, bhubaneswar-iii circle, bhubaneswar without availing the alternative remedy of appeal provided under section 77 of the orissa value added tax act, 2004 (in short 'ovat' act, 2004).2. ..... it is necessary to make an observation to the effect that rule-59 of the ovat rules, 2005 read with section 54 of the act empowers the commissioner to issue certificates/instructions to various assessing officers for the purpose of passing the assessment order. ..... the assessing officer could have sought for another six months by resorting the proviso of the said section since he was awaiting verification by the different assistant commissioners of commercial taxes with regard to the receipt of t.d.ss and also certificate produced before assessing officers. ..... authorities are liable to issue certificates in favour of the contractors from whom tax was deducted at source and to send a copy thereof to the "assessing authority within whose jurisdiction the works contract is executed" and the said rule also contemplates that the tax deducting authorities are also required to furnish a consolidated statement of tax deducted during a month in form vat 605-a on or before 14th day of the succeeding month to the concerned assistant commissioner or sales ..... payment on the ground that the t.d.s. .....

Assam Transport Service and ors. Vs. State of Orissa and ors.

Court : Orissa

Reported in : (2008)14VST557(Orissa)

..... petitioners' case is, initially gate passes were issued but on subsequent verification by the sales tax and entry tax authority at the check gate, it was alleged by the said authority that about 84 bags of pta were not covered by any of the invoices disclosed by the drivers and thereupon, notices under section 74(8) of the orissa value added tax act, 2004 (ovat act) were issued on each of the trucks. ..... is the further case of the petitioners that since such sale is governed under the provisions of the central sales tax act, the question of levy of value added tax (vat) on the goods in question by any state cannot arise. ..... issue that remains to be considered relates to the demand of value added tax (vat). ..... the pendency of the proceeding under sub-section (5), if any one prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the officer-in-charge or the authorised officer referred to in that sub-section may, if satisfied, permit him to be so impleaded, and, thereafter, all the provisions of this section shall mutatis mutandis apply to him. ..... to such rules as may be prescribed, the officer-in-charge of the check-post or barrier or the officer authorised under sub-section (3) may release the goods to the owner of the goods or to any person duly authorised by such owner, on payment of the penalty imposed under sub-section (5) in addition to tax payable thereon. ..... amount of ovat deposited, is directed to be refunded and the bank guarantee of rs. .....

Satyam Construction Vs. Sales Tax Officer

Court : Orissa

Reported in : 106(2008)CLT652; (2008)17VST42(Orissa)

..... . 4.2 is reproduced below:that the petitioner is registered as a dealer under the orissa value added tax act, 2004 as well as under the central sales tax act, 1956 ..... 10578 of 2006, the common grievance of the petitioner is that even though he is a dealer registered under the orissa value added tax act, 2004 (hereinafter referred to as 'the act') bearing tin no ..... . the second ground of challenge of the learned counsel is that since till the assessment order was passed the petitioner was not granted the certificate of registration under the act as has been prescribed in sub-section (5) of section 25 of the act read with sub-rule (1) of rule 18 of the rules, and no tin number has been assigned under sub-rule (1) of rule 19 of the rules, neither the sto, cuttack-i, west circle, cuttack nor the assessing authority of ..... . even though several grounds have been taken challenging collection of tax under the impugned orders and issue of receipts in support of collection of such tax, learned counsel for the petitioner confined his submission to the effect that the petitioner being a registered dealer the amount of the tax collected under the ovat act and the entry tax act at the check-gate should either be refunded to him or adjusted against his tax liability in regular assessment ..... . 9032 of 2008 and directed fresh assessment, the payments made at the check-gate shall be taken into account in the fresh assessment in accordance with law ..... . interestingly, contrary to this averment made in w.p. (c) no .....

Suman Agency Vs. Sales Tax Officer and ors.

Court : Orissa

Reported in : 2009(I)OLR775; (2009)25VST414(Orissa)

..... learned counsel for the petitioner has confined his argument only to the relief to quash the order dated 23.12.2008 (annexure-3) by which the deputy commissioner of sales tax, cuttack-1 range, cuttack (for short 'dcst') summarily rejected the appeal memo as well as the stay petition filed by the petitioner under section 77(4) of the orissa value added tax, 2004 (for short 'ovat act') on the grounds that the said order is arbitrary and not maintainable in law.2. ..... the provisions of the orissa value added tax act, 2004 and the rules made thereunder shall mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purpose of the act for which no provision is made in these rules or in the central sales tax (registration and turnover) rules ..... application of the orissa value added tax act, 2004, and the rules made thereunder, ..... appeal against assessment order passed under the cst(o) rules shall be entertained on and after 06.07.2006 unless the appeal is accompanied by satisfactory proof of payment of admitted tax in full and 20 percentum of the tax and interest or both in dispute, the said notification dated 06.07.2006 has no retrospective applicability.hon'ble the supreme court in state of bombay v. ..... : [2003]3scr762 ).admittedly, in the case at hand, the petitioner was directed by dcst to deposit 20% of the tax and interest in dispute raised for the period from 01.04.2005 to 31.07.2007 to entertain the first appeal filed before him which is .....

Shalimar Chemical Works Ltd. Vs. State of Orrisa and ors.

Court : Orissa

Reported in : 108(2009)CLT809; 2009(II)OLR748

..... 343-07 in exercise of the powers conferred by section 102a of the orissa value added tax act, 2004 whereby other amendments were carried out to part-ii of schedule b, whereby the impugned 'explanation' to the entry at ..... 47 of part-ii of schedule-b to the orissa value added tax act, 2004 (in short 'ovat act') as well as insertion of an explanation to entry ..... part-ll, schedule-b to the orissa value added tax act, 2004 has been challenged.3. mr. ..... broad expression of 'vegetable oil' and was similarly rejected on the ground that 'coconut oil' had been expressly excluded from the expression 'vegetable oil' in the relevant entry in the west bengal value added tax act. ..... this entry under went an amendment by the orissa value added tax amendment act, 2005 (orissa act 11 of 2005 notified in the official gazette on 9th september, 2005) and by virtue of said amendment the item of edible oil is thereafter mentioned at ..... is submitted that since the petitioner's product namely, 'coconut oil' is covered either under serial 124 or 125 of part-ii to schedule-b to the orissa value added act, 2004, the same is not available to be taxed @ 12.5% and instead is liable to be taxed @ 4%. ..... to a finding that sugar-candy was sold in the market as a separate commodity apart from sugar and the fact that sugar-candy was separately mentioned indifferent schedules of the sales tax act indicates that the legislature intended to treat them differently while subjecting sugar-candy to tax and exempting sugar from tax.9. .....

Bhushan Power and Steel Ltd. Vs. State of Orissa and anr.

Court : Orissa

Reported in : 107(2009)CLT677

..... 8.7.2008 passed by the assistant commissioner of sales tax, sambalpur range, sambalpur (hereinafter referred to as 'the assessing officer') under section 43 of the orissa value added tax act, 2004 (hereinafter referred to as 'the ovat act') on various grounds including the jurisdiction of the assessing officer to levy tax under section 12 of the ovat act on the raw materials purchased from outside the ..... act may be called theorissa value added tax act ..... the apex court considered the meaning of 'sale'/'purchase' outside the state and while interpreting the provisions of section 4(2) of the central sales tax act, held that the provision has been enacted laying down the principles for determining that when a 'sale' or ..... state of west bengal and brought within the state of bihar and then despatched to other states in the course of inter-state transmissions, no question of levy of purchase-tax under the bihar sales tax act arises.xxx xxx xxxthe power of the state legislature is restricted to legislature in respect of intra-state transactions of sale and purchase and to matters ancillary or incidental thereto: ..... every transfer of the property in goods, other than by way of-mortgage, hypothecation, charge or pledge, by one person to another in the course of trade or business for cash, deferred payment or other valuable consideration and includes....xxx xxx xxxexplanations: (a) a sale or purchase of goods shall be deemed to have taken place inside the state if the goods are within the state-(i) .....