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Archives |
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From the Courts |
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Subject |
Held |
Month/
Year |
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Sale price under CST Act – Freight on
f.o.r. destination whether form part of sale price ? |
Not after limitation period for revision |
Feb08/32 |
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Can a penalty for evasion of tax be levied
merely because explanation given by the assessee is not acceptable ? |
No |
Feb08/31 |
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Can assessment order be modified, when
matter is remanded back in appeal on the issue not related to appeal
proceedings?
|
|
Feb08/30 |
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Rectification of
Mistake, mistake must be apparent from record. Mistake means to take or
understand wrongly or inaccurately, to make an error in interpretation.
Apparent means visible, capable of being seen, obvious. |
|
Feb08/29 |
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Sale of goods to
Defence personnel and not to Canteen Stores Department benefit of notification
granting concession in rate of tax not available |
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Feb08/28 |
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Whether the process
of preservation and tinning of fresh fruits and green vegetables could be
described as “manufacture”.
|
No |
Feb08/27 |
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Interpretation of
condition “use of the goods purchased in the manufacture/process of ‘goods for
sale’. (Supreme Court) |
|
Feb08/26 |
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Recovery of tax,
penalty by attachment of bank account only permitted while proceeding is
pending |
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Feb08/25 |
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Cancellation of
Registration Certificate, change in place of business – no mala fide
intention, registration restored |
|
Feb08/24 |
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Entry Tax, goods
imported from outside the country is taxable under entry Tax Act? |
No |
Feb08/23 |
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Whether a Tribunal
members can hear a appeal in the case in which he has earlier exercised his
jurisdiction, though in a different category? |
No |
Feb08/22 |
|
9 VST 450
Limitation – Inordinate delay in service of order –
Presumption in favour of assessee |
|
Dec07/21 |
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9 VST 445
Rate of tax under CST |
|
Dec07/20 |
|
Vol. 9 VST 433
Can the registration certificate be cancelled on failure to
apply for fresh registration in the absence of enabling provision? |
No |
Dec07/19 |
|
Vol. 9 VST 220
Whether, amendment in Sec. 6A of CST Act, section on us on
person effecting transfer of goods is more rigorous, therefore violation of
constitutional provision? |
No |
Dec07/18 |
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Penalty u/s 10A of CST Act — Not attracted
on purchase of Lathe machine used for repairs of mould and new parts of main
machinery |
|
Oct07/17 |
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Whether grinding of whole spices amounts
to manufacture ? |
No |
Oct07/16 |
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Frozen semen whether a dairy product.?
Held No Whether extraction of semen from bull and preservation in liquid
nitrogen to avoid decay amounts to manufacture? |
|
Oct07/15 |
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Transfer of right to use goods, delivery
of physical possession of goods not an essential precondition |
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Oct07/14 |
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Transfer of right to use goods, delivery
of physical possession of goods not an essential precondition |
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Oct07/13 |
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Manufacture – Whether mixing and grinding of spices results
in separate commercial commodity |
Sales tax is intended to tax sales of different commercial commodities and not
to tax the production or manufacture of particular substances out of which these
commodities may have been made. Since separate commercial commodities emerge
into existence, they become separately taxable goods or entities for the purpose
of sales tax.
|
Sept07/12 |
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Entry in Schedule – What is timber –
Whether khair wood is timber |
No khair wood is not timber |
Sept07/11 |
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Entry in Schedule __ Whether the entry
“Fish dried or fresh” includes “Baby fish” |
Yes |
Sept07/10 |
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Whether dog feed and cat feed is animal feed? |
No |
Aug07/9 |
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Whether "fryums" are cooked food under?
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|
Aug07/8 |
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Whether cutting of betel nuts cut into small pieces, and
sweetening it by adding in to it essential/non essential oils, menthol etc.
agents amounts to manufacture? No, process does not bring into existence new
commodity. (This is decision under the Excise law, however the principles
stated hold good for interpretation of entries under Sales Tax)
|
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July07/7 |
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Rectification of mistake, whether failure to consider the ground raised and
argued before the Tribunal is apparent mistake?
|
Yes |
July07/6 |
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Export Sale not part of Gross Turnover, not included in for
calculation of notional tax liability. Interpretation of provision of an
enactment should be made keeping in mind the objects sought to be achieved |
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July07/5 |
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Recovery of Tax, whether property of the dealer is to be
charged for recovery of sales tax arrears? Who is bona fide purchaser? Whether
purchaser having knowledge of existence of arrears ? Wilful Negligence?
|
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July07/4 |
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Stock Transfer – Burden of proof. Whether registers maintained under Excise
Rules are sufficient ? |
No |
May07/1 |
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Whether Reassessment done on audit objection without
application of mind, only to give effect to audit compliance is not a valid
proceeding ? |
|
May07/2 |
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Hajmola Candy – Whether medicine and Drug or confectionery ?
|
it is Confectionery |
May07/3 |
|
Issue: Will initiation of reassessment
proceed-ings will debar revising authority from issuing notice? |
No. |
Feb07/36 |
|
Issue: Can there be two taxable events in
execution of works contract through sub-contractor enabling state to levy tax
both on sub-contractor and contractor? |
No. |
Feb07/35 |
|
Issue: ‘Handling charge’ charged
separately whether part of ‘sale price’ under CST Act? |
No |
Dec06/34 |
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Issue: Is continental shelf part of local area? |
No |
Dec06/33 |
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Issue: Whether process of laminating on
G-I, CRCA and aluminium sheets, amounts to manufacture? |
No |
Dec06/32 |
|
Issue: Can contract with T.V. Channel for
telecast of films and programmes produced or acquired by assessee for minimum
guaranteed fee and share of advertisement revenue be treated as one for
transfer of right to use goods? |
Yes |
Dec06/31 |
|
Issue: Can petitioner of writ be heard on merits of misstatement of facts? |
No |
Nov06/30 |
|
Issue: Dealer paid penalty without protest. Does it forfeit
the right of dealer to question penalty? |
No |
Nov06/29 |
|
Issue: Does photocopying amounts to deemed sale and liable
to tax? |
Yes, under WCT Act. |
Nov06/28 |
|
Issue: Can stapling or crimpling of polythene bags be
considered as ‘sealed container’? |
No |
Nov06/27 |
|
Issue: Is reassessment permissible on mere change of
opinion? |
No |
Nov06/26 |
|
Issue: Can ‘Dry ice’ be treated as consumable stores? |
Yes |
Sept06/25 |
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Issue: Meaning of ‘Due’ and 'recoverable' |
|
Sept06/24 |
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Issue: For claiming deduction u/s 5(3) of the CST Act, mere
filing of Form ‘H’ sufficient? |
No. |
Sept06/23 |
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Issue: Optional warranty charges, whether form part of
‘sale price’? |
No |
Sept06/22 |
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Issue: Diesel generating set. Whether electrical goods or
plant and machinery? |
"Plant and machinery" |
Sept06/21 |
|
Issue: Whether lease tax
is payable wherepossession/custody/control of the asset has not parted by lessor? |
No. |
Sept06/20 |
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Issue: Manufacture- Burden of proof |
On revenue
|
July06/19 |
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Issue: Reassessment- Time of limitation |
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July06/18 |
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Issue: Can officer in same case act in two
different capacities?
|
No |
July06/17 |
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Issue: Is ‘block board’ and ‘block board
frame’ different from ‘plywood’?
|
Yes |
July06/16 |
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Issue: Are Coal Ash and Coal same?
|
No |
July06/15 |
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Issue: Barter or sale?
|
“Sale” |
July06/14 |
|
Issue: Whether ‘stay wire’ are declared goods? |
Yes |
June06/13 |
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Issue: Whether ‘stand of sewing machine’ is part of sewing
machine?
|
Yes |
June06/12 |
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Issue: What is ‘compensatory tax’?
|
|
June06/11 |
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Issue: What is situs of sale in case of assignment of
certain corporeal rights? |
|
June06/10 |
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Issue: Are lottery tickets ‘goods’? |
No |
June06/9 |
|
Issue: Whether seeds of wheat, pulses, paddy, mustard are
food grains and covered by cereals or pulses or are ‘seeds by themselves’? |
Not covered by entry of ‘cereals or pulses’ |
May06/8 |
|
Issue: Whether ‘skimmed milk powder’ and ‘UHT milk’ be
covered by separate entry when there is entry for ‘fresh milk and pasteurized
milk’? |
Yes |
May06/7 |
|
Issue : Whether products manufactured by appe-llant are
‘medicaments’ or cosmetics? |
Medicaments |
May06/6 |
|
Issue: Whether the body builder is entitled to the benefit
of section 5(3) of the Central Sales Tax Act, 1956 in relation to his sale to
the manufacturer of chassis of buses as penultimate sale? |
Matter referred to
larger bench |
May06/5 |
|
Saffron whether falls under entry of
"Culinary & Flavouring Essences" or under "Ayurvedic Medicine in natural
form"? |
Covered by "Culinary & Flavouring Essences". |
Apr06/4 |
|
Issue: Whether penalty for unauthorized
collection of sums under the C.S.T. Act as tax where none was payable as
surcharge for insurance, freight, etc. can be levied as per the provisions of
the local Act? |
Yes |
April06/3 |
|
Issue: Can outlets of retail agents for
sale of online lottery tickets be regarded as additional place of business of
the company (whose lottery is being sold by the retail agent) |
No |
Apr06/2 |
|
Issue: Whether entry of title deeds
(Railway receipts) into the local area would attract the liability of Entry
Tax? |
No |
Apr06/1 |
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