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Archives |
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Tax Digest |
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Subject |
Held |
Month/Year |
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Whether interest is admissible on the refund under section
9(1) of the Works Contract (Re-enacted) Act, 1989 read with section 43A of the
Bombay Sales Tax Act, 1959?
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Yes. |
Feb08/27 |
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Whether the applicant – a manufacturer of BOPP Film is
eligible to purchase “Diesel” for use in Generating Set against 'C' form
declaration? |
Yes. |
Feb08/26 |
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Whether the contract for erection/construction of 400 KV
LILO involving use of building material would be a civil construction contract
for the purpose of sub-section (1) of section 6A of the Works Contract Act? |
Yes. |
Dec07/25 |
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Whether the appellant is entitled to set off under Rule
41D(2)(iii) of the Bombay Sales Tax Act, 1959 in the context of the goods
manufactured and transferred to branches which are used in the execution of
Works Contract in other States. |
Yes. |
Dec07/24 |
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Can the assessing authority revise the interest levied
under section 36(3)(b) read with section 9(2) of the Central Sales Tax Act
after the lapse of 2 years or is it an original action for which there is no
statutory limit as held by the appellate authority? |
No. It is not an original order and statutory provisions of section 62 apply. |
Dec07/23 |
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When the claim of sale in the course of import was
disallowed in assessment and taxed the impugned sale under the Local Act, the
appellant filed an appeal under the Bombay Sales Tax Act 1959. The alternative
submission of the appellant in appeal is the impugned sale is covered under
the Central Sales Tax Act as the purchaser is from outside the State of
Maharashtra. In the absence of an appeal under the Central Act, whether the
present appeal under the Bombay Sales Tax Act is maintainable?. |
Yes. |
Nov07/22 |
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Whether an amount of Re. 1/- per worker per shift collected
for providing canteen facility would amount to sale of foods to the worker?. |
Yes. |
Nov07/21 |
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Whether the ‘F’ Form containing
transactions relating to a period exceeding one month should totally be
disallowed or the transactions exceeding one month should be disallowed ? |
The transactions for a period exceeding one month should be disallowed.
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Oct07/20 |
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Whether the appellant is entitled for
reduced rate of tax under the Notification entry A-47 issued under section 41
of the Bombay Sales Tax Act in the absence of a specific direction in the
context of purchase tax liability under section 13AA
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No. |
Oct07/19 |
Forfeiture
Whether excess tax deposited would be liable to be
forfeited ? |
Yes |
Oct07/18 |
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Whether "rendering work of Remanent Life
Assessment of boiler can be treated as "transfer of technical knowhow" liable
to tax under the Bombay Sales Tax Act, 1959? |
No. |
Sept07/17 |
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Whether the edible refined blended
vegetable oil which is an admixture of edible refined soyabean oil (40%) and
edible refined palmolene oil (60%) is covered by Notification entry A-4 under
section 41 of the Bombay Sales Tax Act 1959?
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Yes. |
Sept07/16 |
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Whether Annual Main-tenance Contract
involving the period prior to the date of Supreme Court judgment in Associated
Cement Co. Ltd. (2001) 124 STC 59 (SC) wherein the decision of the Supreme
Court in Rainbow Colour Labs Ltd. (118 STC 9) is overruled, is liable to tax
under the Maharashtra Sales Tax on the Transfer of Property in Goods involved
in the execution of Works Contract (Re-enacted) Act, 1989 |
No |
Sept07/15 |
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Whether the free supply of certain parts and components by
the buyer to the seller to be used in manufacturing a particular product,
which is ultimately sold, would constitute a purchase by the seller and the
corresponding value (assessed by the Central Excise Authorities) thereof would
form part of sale price taxable in the hands of the seller?. |
No |
Aug07/14 |
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Can it be said that a return due is outstanding from an
assessee even if a return is not furnished admitting the tax due for the
period covered by such return? |
No |
Aug07/13 |
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Whether paint purchased for upkeep of the machinery can be
equated with the machinery or its components, parts and accessories of
machinery so as to grant full set off under Rule 41D? |
Yes |
July07/12 |
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Whether the appellant is entitled for full set off under
Rule 42L on the purchases when a part of it are gifted away on account of
Scheme discount? |
Yes |
July07/11 |
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Whether supply of labels and stickers to the exporter of
mango and guava pulp would form an integral part of export contract and can it
be said there is an implied sale of packing material ? |
Yes |
July07/10 |
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Sales of magazines like "Femina" and "Filmfare" whether tax
free under Schedule Entry A-3(2). |
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June07/9 |
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Whether the partnership firm is liable to pay profession tax
under Entry 20 of Schedule I appended to the Profession Tax Act, when profession
tax is levied on and is paid by partners of the same firm under Entry 19 of
Schedule I ? |
Firm is not liable to pay profession tax. |
June07/8 |
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Whether the Revisional authority had assumed valid
jurisdiction under section 57 of the Bombay Sales Tax Act, 1959 when the
impugned assessment order was passed under section 33(2) of the Bombay Sales Tax
Act, 1959 ? |
The initiation of jurisdiction under section 57 and issuance of notice in Form
36 was with a view to make fishing enquiry which is not permissible in the eye
of law. |
June07/7 |
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Whether Purchase Tax under section 13 can be levied on the
amount paid as per agreement by treating it as an amount of purchase of
“technical know how”? |
No |
May07/6 |
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Whether limitation under section 62 of the Bombay Sales Tax
Act, 1959 applies to Entitlement Certificate issued under the provisions of
Incentive Scheme? |
No |
May07/5 |
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Hot Casserole, Deluxe H Tiffin and Hot Pot are covered by
entry No. 33(a) of Schedule C or Entry E-I of Maharashtra Value Added Tax Act
2002? |
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May07/4 |
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Contravention of section 46 – Whether
Credit Notes issued by the appellant to its vendees is sufficient evidence to
prove that the tax amounts in question are actually refunded to them. |
No |
Apr07/3 |
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The appellant head office in Nagpur –
Appellant purchased a Maruti car from Nagpur for use at its Raipur (M.P)
office. Vehicle registered in Raipur. Whether the appellant is liable to pay
Entry Tax under the Maharashtra Tax on Entry of Motor Vehicles into Local
Areas Act, 1987? |
No |
Apr07/2 |
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Penalty under section 36(2)(c) of the
Bombay Sales Tax Act, 1959 - on the Ad hoc payment of tax |
No |
Apr07/1 |
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The appellant had filed determination applica-tion
for classification under the B.S.T. Act 1959 of its product "Krupa Hair Tonic"
sold vide bill No. 737 dated 21-9-2002. The Commissioner of Sales Tax vide his
order dated 26-10-2006 determined that impugned product was covered by entry
C-II-34 (for Cosmetics) of the BST Act, 1959. The said determina-tion was
challenged before the M.S.T. Tribunal |
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March07/40 |
a. Whether assessment order passed u/s 33(2) can
be revised u/s 57?
b. Whether claim of inter-State Sale against the declaration can be allowed
without verification, while accepting returns u/s 33 (2) |
No
Yes |
March07/39 |
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Whether local purchases or OMS purchases ? |
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March07/38 |
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When there is no material before the revising authority to
hold that there was any impropriety or illegality no revision order is tenable
in the eyes of law |
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March07/37 |
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Whether "Atomise Gold Powder" is taxable u/e
C-I-10 or under C-II-152 |
Taxable u/e C-I-10 |
March07/36 |
a) Whether set off on Plant & Machinery can be
denied, only because there is no manufac-turing activity in the year of
purchases of machinery?
b) Can set-off allowed in the year of purchase, can be carried forward in the
subsequent year? |
No
Yes |
March07/35 |
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Whether assessees is legally entitled to an interest u/s
43A of BST Act in respect of excess payment made in appeal by way of part
payment |
Yes |
Feb07/34 |
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Whether, receipts under agreement of ‘Technical Know How’
are goods, taxable u/e C-1 26 or are receipts for rendering certain technical
and other services? Held predominant natures to render services rather than to
part with technical know how |
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Feb07/33 |
a) Sale Price – Whether subsidy amount received from the
Central Government is part of sale price
b) Sale of Nitric Acid during the period 1991-92 Form C not
required as per notification issued u/s 8(5) of CST Act, 1956 |
No |
Feb07/32 |
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Condonation of delay and service of order Service of order
was not proper, therefore there is no question of delay |
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Feb07/31 |
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Condonation of delay |
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Feb07/30 |
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Condonation of Delay |
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Feb07/29 |
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Profession Tax Act |
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Feb07/28 |
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Condonation of delay |
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Dec06/29 |
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Assessment u/s 33(4A) –last return is
annual return for sec. 33(4A) |
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Dec06/28 |
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Service of assessment order – On
authorized representative as per rule 68 – Chartered Accountant can be said to
be his agent till hearing of assessment or relevant proceeding is completed |
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Dec06/27 |
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Revision of assessment without any proper
finding, notice reveals that there was neither a discrepancies nor impropriety
………. Order set aside |
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Dec06/26 |
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Whether machinery can be purchased to
print "newspaper" against Certificate A to be issued u/e A 88 |
Yes. |
Dec06/25 |
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Forfeiture of tax – Reimbursement of tax
paid to vendor while purchasing the goods, not collection of tax – Forfeiture
set aside
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Dec06/24 |
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Revision of assessment without any proper finding, notice
reveals that there was neither a discrepancies nor impropriety ……….order
set-aside |
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Nov06/23 |
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Whether machinery can be purchased to print "Newspaper"
against Certificate A to be issued u/e A 88 |
Yes. |
Nov06/22 |
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Forfeiture of Tax Reimbursement of tax paid to vendor while
purchasing the goods, not collection of tax ….. forfeiture set-aside |
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Nov06/21 |
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Whether part payment made in appeal can be withheld ? |
No. |
Sept06/20 |
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Whether set off on Plant & Machinery should be allowed
with the set off of "Raw Material" to PSI Units who opted for deferral
mode ? |
Set off u/r 41 D on Plant and Machinery should be allowed in cash |
Sept06/19 |
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Whether appeal order, which was not subject matter for
allowance of set off can be revised? |
No. |
Sept06/18 |
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Whether a copy of Bill of lading is an important and
primary evidence to support the claim of sale in the course of import u/s.
5(2) of the CST Act? |
No |
Aug06/17 |
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Whether the process of bactofuging pasteuri-sation and
sterilization of natural cow milk thereby producing toned, or skim milk
amounts to manufacture? |
No |
Aug06/16 |
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Reference – Transfer of motor car by partner to firm —
Whether a purchase liable to |
No |
Aug06/15 |
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Whether purchases from agriculturist are
purchases from Unregistered Dealer, and liable to purchase tax u/ss. 13 and
13AA? |
Yes |
July06/14 |
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Whether merely because transport receipts
were not produced sale can be taxed as local sale, when it is inter State
sale. |
No. |
July06/13 |
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Whether term ‘last return’ in sec. 33(4A)
means "annual return’ or monthly return for the last month of the particular
assessment period.
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Held annual return is last return |
June06/12 |
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Whether sale/purchase of Technical know
how? |
Not a sale/purchase |
June06/11 |
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Whether on balance payment of Rs.
3888563/- made after 1-5-1998 for TKH purchase tax can be levied, when
incidence of sale in question has taken place prior to 1-5-1998. |
No. |
June06/10 |
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No malafide intention in action of not paying any tax.
Interest u/s. 36(3)(b) remitted 90% and penalty u/s. 36(2)(c) Expl. 1
deleted. |
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May06/9(2) |
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Whether the benefit of tax exemption is available to
"Industrial Canteen" under notification entry F5 and admissible to Private
Contractors engaged by the Factory |
No. |
May06/9(1) |
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Whether the 'cross ruled papers' is covered u/e. C-II-9 |
Yes. |
May06/8(ii) |
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Whether conversion of plain paper into cross rule paper
amounts to manufacture u/s 2(17) of BST Act, 1959 |
No. |
May06/8(i) |
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Whether the "Computer Table" and "Steel Almaria" can be
classified as Scientific Instruments and enjoy exemption if sold against Form
AP to educational Institution |
No. |
May06/7 |
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Whether there was propriety in invoking revisional
jurisdiction u/s 57 |
No. |
May06/6 |
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Whether, on the facts, reassessment order u/s 35(1)(b) was
time barred? |
Yes |
Apr06/5 |
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Whether assessment of tax can be enhanced with the help
of section 55(7) when appeal is only against interest and penalty?
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Whether, on the facts, interest u/s 36(3)(b) can be
remitted on the basis of out of pocket theory ?
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No
Yes |
Apr06/4 |
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Whether custom duty paid by the appellant can be held to
be part of the import purchase price for the purpose of Rule 41D?
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On what basis set-off u/r 41E to be reduced in case of
steel scrap generated during the manufacturing ?
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No
On the basis of proportionate purchase price |
Apr06/3 |
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Whether amount of subsidy received from the Government of
India form part of the ‘Sale price’ of sale of fertilizers?
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Whether Purchase tax levied u/s 14 on purchase of cement
on Form 15 and used in construction of tank be upheld?
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No
No |
Apr06/2 |
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Whether disallowance of set-off u/r 41F on
the ground that the manufactured goods were given by way of bonus during the
assessment period is legal ? |
No |
Apr06/1 |
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