Judgment Search Results Home > Cases Phrase: value added tax act 2003 section 50 payment of interest on refunds Page 8 of about 1,223 results (0.120 seconds)

Larsen and Toubro Ltd. and anr. Vs. State of A.P. and ors.

Court : Andhra Pradesh

Reported in : [2006]148STC83(AP)

..... affidavit it is prayed that this honourable court may pass writ of mandamus or any other appropriate writ, order or direction under article 226 of the constitution of india, declaring that section 22(3) and (4) of the andhra pradesh value added tax act, 2005 along with rule 18(1) of the andhra pradesh value added tax rules, 2005 and explanation vi of section 2(28) along with section 2(29)(c)(i)(a) and rule 17(2)(k) are ultra vires and beyond the legislative competence of the state of andhra pradesh under serial no. ..... registered dealer both under the andhra pradesh value added tax act, 2005 (apvat act) and the central sales tax act, 1956. ..... in the first of the abovementioned cases, the supreme court was dealing with section 13-aa of the orissa sales tax act, 1947, which provided for deduction at source by the contractee an amount of 4 per cent of the sum ..... one or some of the three elements indicated earlier exist which takes the transaction beyond the state's taxing power and, therefore, the learned counsel for the petitioner argued that the abovementioned provisions of the vat act which make it obligatory on the contractee to deduct the specified amount from out of the payments due to the petitioner under the contracts where there is no taxable event is nothing but extraction of ..... the affidavit filed in support of the writ petition that the assessments of the first petitioner are completed under the apvat act for the assessment years 2001-2002 and 2002-03 resulting in a refund of rs. .....

international Metro Civil Contractors Vs. Commissioner of Sales Tax/Va ...

Court : Delhi

Reported in : (2009)12VatReporter202; (2008)16VST329(Delhi)

orderin partial modification of order no. f.8(28)/93-ppr/13368-384 dated 12th september 1994 regarding delegation of powers under section 46 of the dst act, 1975, i, archna arora, commissioner, value added tax, department of trade and taxes, in exercise of the powers conferred by section 10 of the delhi sales tax act, 1975 read with section 106 of dvat act, 2004, do hereby delegate powers vested in commissioner sales tax under section 46 of the dst act, 1975 to revise all orders prejudicial to the interest of revenue passed by an assessing authority below the rank of assistant commissioner to deputy commissioner, special zone in respect of m/s international metro civil contractors, 8, jantar mantar marg, near connaught place, delhi-110001.this order shall come into force with immediate effect.sd/-(archna arora)commissioner, value added taxthe other order no. 34 reads as follows:office of the commissioner,value added taxdeptt. of trade and taxes (policy branch)vyapar bhawan, i.p. estate, new delhino. vato/policy-iii/2005-06/34 dated: 19-04-2007

Far East Trading Establishment Vs. the Intelligence Officer and the St ...

Court : Kerala

Reported in : (2009)25VST147(Ker)

..... petitioners call in question the constitutionality of section 44(10) of the kerala value added tax act, 2003 (hereinafter referred to as the act). ..... notice or summons issued to him by or under the provisions of this act or the rules made thereunder; or(j) has acted in contravention of any of the provisions of this act or any rule made thereunder for the contravention of which no express provisions for payment of penalty or for punishment is made by this act; or(k) has abetted the commission of the above offences; or(l) has abetted or induced in any manner another person to make and deliver ..... rules made thereunder; or(d) has submitted an untrue or incorrect return; or(e) has made any bogus claim of input tax credit, special rebate or refund; or(f) has continued the business during the period of suspension of registration; or(g) has failed to return the unused statutory forms and declarations under this act after the cancellation or suspension of the registration; or(h) has not stopped any vehicle or vessel when required to do so; or(i) has failed to comply with all or any of the terms of any .....

Sadikali K. Vs. the Commercial Tax Officer (Vat) and ors.

Court : Kerala

Reported in : 2009(2)KLJ552

..... petitioner is a dealer in timber and timber logs, having registration under the provisions of the kerala value added tax act 2008 and central sales tax act 1956. ..... to that section states that if the carried forward input tax cannot be fully adjusted during the last returned period of that year, the excess tax credit comaining unadjusted should be refunded to the dealer, as if it is a refund accrued under section 13 of the act.6. ..... question to be considered is as to whether the petitioner is liable to produce any further proof with respect to payment of input tax, for which refund is claimed. ..... initial burden of proving entitlement for refund should be presumed as discharged, on his production of materials which will clearly indicate payment of input tax. ..... he had produced copies of demand drafts evidencing payment of tax to various forest depots within the state. ..... therefore credit need be given for the amount of such input tax, the payments of which are proved through production of bills and copies of demand ..... the petitioner was requested to produce lax payment details from various offices of the forest ..... is purchasing timber logs from various depots under the forest department of the state government, on payment of tax due thereon. ..... case it is evident that the dealer had produced bills with respect to purchases made by him, evidencing payment of input tax. ..... the respondents, what was requested is to furnish tax remittance certificates from the forest department in order to confirm the payments. .....

Kerala Builders Forum and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : 2009(3)KLJ228

..... decision, this court upheld the provisions for collection of advance tax under section 47(16-a) of kerala value added tax act. ..... decision, the honourable supreme court upheld the validity of the provisions in the west bengal sales tax act, which provided for payment of tax in advance by casual traders even before the taxable event, the sale, took place. ..... agreement itself contemplates the delivery of possession of the property within the stipulated time, then such an agreement should be deemed to be a conveyance for the purpose of duty leviable under the bombay stamp act.in the case on hand also, there is a specific stipulation in ext.p2 that the third petitioner will complete the construction of the flat by 31.12.2008 and handover possession within 90 days thereafter.10. ..... on section 54 of the transfer of property act, it is submitted that agreement for conveyance does not transfer any interest in the ..... pursuant to the agreement covered by article 5(a), no construction takes place, the person concerned can move the state for refund of the stamp duty and if it is not paid, he can move this court for a mandamus, to repay ..... by passing of a consideration and delivery of possession of the property and what remained to be done is a mere formality of execution of a sale deed, it would be necessary to collect duty at the agreement stage itself though right, title and interest may not have passed as such. ..... default, the third petitioner is entitled to collect the defaulted amount with 12% interest. .....

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Reported in : (2010)27VST536(Ker)

..... involved in all these cases is whether the commissioner is authorised to issue the impugned circulars fixing the 'minimum sale price' for calculating the advance tax realisable under section 47(16a) of the kerala value added tax act, 2003 and if it is within the power and competence of the commissioner, whether the sale price fixed in respect of 'live chicken' as involved ..... penalizing the green card holder for violation of any provisions under the kerala general sales tax act, 1963, kerala value added tax act, 2003 or the central sales tax act, 1956. ..... 'sale price' by the commissioner, to have a uniform application, in the course of the proceedings pursued by the officers under him, while calculating the estimated sale price for collecting the advance tax at the check-post/entry point, is very much within the four walls of the law and cannot be assailed under any circumstances, especially when the dealers are provided with an alternative course ..... value added tax refund ..... were intercepted at different places/check-posts insisting for payment of advance tax as contemplated under section 47(16a) of the act on the minimum sale price notified by the commissioner ..... is concerned, the interest and concern is only to protect the revenue and to prevent evasion of tax in respect of the transactions pursued by the dealers and it is only to give 'tooth and nail' to the said exercise, that the power to purchase the goods, if any 'under-valuation' is doubted, is conferred under section 45 of the act. .....

Mrs. S. Narmadha Vs. Assistant Commissioner (Ct)

Court : Chennai

Reported in : (2009)26VST354(Mad)

..... view of the above, this writ petition is allowed, directing the respondent to treat the petitioner as a deemed registered dealer in terms of section 26 of the tamil nadu value added tax act, 2006, from the date of death of her husband, viz. ..... therefore in terms of section 38(4)(c) of the tamil nadu value added tax act, 2006, the petitioner applied and obtained a fresh certificate of ..... section 26 of the tamil nadu value added tax act, 2006, makes it clear that when a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this act ..... fact that the petitioner's husband had registration under the tamil nadu general sales tax act and the central sales tax act and the fact that the petitioner's husband had a registration under the tamil nadu value added tax act, 2006, are not in dispute. ..... petitioner has come up with the present writ petition, seeking a writ of mandamus to direct the respondent to treat the petitioner as a registered dealer under the provisions of the tamil nadu value added tax act, 2006, and under the provisions of the tamil nadu general sales tax act and the central sales tax act.4. ..... after the introduction of the tamil nadu value added tax act, 2006, with effect from january 1, 2007, the petitioner's husband was assigned ..... interestingly, section 39(10) makes it clear that the certificate of registration issued under section 39(3) is valid till it is cancelled by the competent authority or on the closure of .....

Afcons Infrastructure Ltd. and Hindustan Construction Co. Ltd. Vs. Sta ...

Court : Guwahati

..... when the superintendent of taxes informed the petitioners that all goods including declared goods, used in execution of works contract, shall, in terms of schedule v to the assam value added tax act, 2003 (in short, 'the assam vat act'), be subject to levy of value added tax (in short, 'the vat') at 12.5 per cent, the petitioners disputed the assertion that the declared goods too, used in the execution of works contract, were subject to tax at a rate exceeding three ..... is no sale of goods, because, in such a contract, the agreement between the parties is that the contractor should construct the building according to the specifications contained in the agreement and, in consideration therefor, receive payment as provided by the contract agreement and that in such an agreement, there is neither contract to sell the materials used in the construction nor does the property, in the goods, used in the construction work, pass ..... 10, 2007, is hereby set aside and quashed and it is held that the assam vat act, 2003, does not permit the respondents/authorities concerned to impose tax at 12.5 per cent on transfer of such goods, which have been declared as goods of special importance under section 14 of the act of 1956, and that on such declared goods, rate of tax cannot exceed three per cent (as amended) ; whereas transfer of property in goods, which ..... necessarily be the freeholder, but may be a lessee or licensee, or even have no interest in the land at all, as in the case of a sub-contract. .....

Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Reported in : [2005]142STC370(AP)

..... in hindustan construction company [2005] 141 stc 119; [2005] 1 vst 105, the haryana general sales tax act, 1973 was repealed under section 61(1) of the haryana value added tax act, 2003 (see [2003] 130 stc statutes (suppl. ..... value added tax act, 2005, it has been held that section 8 of the andhra pradesh general clauses act, 1891, which is analogous to section 6 of the general clauses act, is not confined to mere repeal of a statute but extends to a repeal followed by fresh legislation, unless a different intention appears from the new enactment and that it is for the court to enquire whether the fresh legislation had ..... ) is challenged in these writ petitions, as illegal and without jurisdiction consequent upon the repeal of the apgst act on april 1, 2005 by section 80 of the andhra pradesh value added tax act, 2005 (vat act).2. ..... value added tax act, 2005 came into force.11. ..... (3) upon such repeal of the andhra pradesh general sales tax act, 1957 the provisions of sections 8, 8-a, 9 and 18 of the andhra pradesh general clauses act, 1891 shall apply.section 80(3) of the ap vat act, 2005, provides for the application of section 8 of the andhra pradesh general clauses act, 1891 on the repeal of the apgst act, 1957. .....

Pipe Distributors Vs. Commercial Tax Officer and ors.

Court : Kerala

Reported in : 2008(1)KLT303; (2007)10VST743(Ker)

..... 9, contained in the rules is invalid, inoperative and unenforceable to the extent it specifies that every credit note would bear a corresponding debit note and vice versa and the same is, therefore, contrary to section 41(1) of the kerala value added tax act, 2003 (hereinafter referred to as, 'the act'). ..... the taxable event in the case of a levy of sales tax, or value added tax, as the case may be, is the sale of taxable goods. ..... the charging provision relating to levy of value added tax, has also been enforced. ..... 9 in the kerala value added tax rules, 2005 (for short, 'the rules') prescribing the format for credit notes and debit notes, that are to be exchanged by a selling dealer and a purchasing dealer in cases where subsequent to the sale of taxable goods by a dealer the purchaser has returned the goods covered by the tax fully or partly. ..... it is contended by the department that there is no substance in the contention raised by the assessee that what is contemplated by section 41 of the act is only credit note issued by the selling dealer and a corresponding debit note to be issued by the purchasing dealer, is an additional burdensome requirement, not contemplated by the statute.a reply affidavit has been filed by the petitioner reiterating ..... when a credit note is received by the purchasing dealer, he has to get refund of the input tax, corresponding to the input tax received through the credit note. .....