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  • State can levy sales tax on sales aspect only and not on the entire bill amount

    VAT & CST,May. 21, 2016

    Sky Gourmet provides catering services to airlines. It provides food and also provides food supply services like loading and unloading, transportation of food, etc. Sky Gourmet charged separately for food from other services offered. It charged service tax on services provided and VAT on food sale.VAT officer levied VAT on total turnover, including other services too. Sky Gourmet appealed.Court held that State can not levy VAT on other services.

    1 Upvote   | 0 Comments

  • Is GRD powder covered under the expression "non-alcoholic drink and beverage"?

    VAT & CST,May. 21, 2016

    Any potable liquid except water is a "beverage". Law clearly states that, an item in order to be classified as beverage, should be in the liquid form. The expression "beverage" as is commonly understood means any liquid other than water, which may be consumed neat or after dilution. Thus, the products in question, namely, GRD powder and GRD bix which are admittedly not in liquid form cannot be said to be beverages.

    2 Upvote   | 0 Comments

  • Stock transfer Vs Inter State Sale

    VAT & CST,May. 21, 2016

    If a company manufactures goods in one of its units. Then transfers it to its another unit in another state. Apparently, this looks to be an inter state sale. But if the goods transferred are not sold as they are, but are used in or become a part of another good and then sold, then this the transfer by one unit to another is "STOCK TRANSFER" and NOT "INTER STATE SALE".

    1 Upvote   | 0 Comments

  • Whether Ginger and garlic paste are vegetable or masala?

    VAT & CST,May. 28, 2016

    Ginger and garlic paste are vegetables and not masala. This has been held by the HC of Karnataka. HC held that as the names of garlic and ginger paste do not appear in lists of vegetable and fruits, so they should be categorised with the item that is closest to them. The closest item should be determined from name ie ginger and not from paste. As ginger is "sabji, tarkari or sak" so closest item is vegetable so it should be taxed as vegetable.

    1 Upvote   | 0 Comments

  • High Court held there was inter-state trade VAT was not applicable

    VAT & CST,Jul. 04, 2016

    Petitioner federation supplied milk to Ministry of Defence (MoD) in J&K.; Its supplies were intercepted and its members were asked to procure VAT registration. On writ petition filed, High Court held that sale/supply of goods by petitioner from manufacturing units in Gujarat and Rajasthan to J&K; was inter-state trade and, therefore, not subject to levy and collection of VAT.-900222

    1 Upvote   | 0 Comments

High Court held that there was only one taxable event of sale

Larsen & Toubro was into execution of civil, mechanical contracts. It was a registered dealer for VAT and CST. It entered into works contracts with various companies and execution of contracts was entrusted to various sub-contractors. It challenged levy and recovery of taxes both at the hands of sub-contractors and main contractor. High Court held that there was only one taxable event of sale of goods in such a transaction. It set aside tax levy.-9…

VAT & CST,Jul. 04, 2016
1 Upvote|   0 Comments

Appeal rejection on ground of late payment - upheld by HC

VAT & CST,May. 16, 2017

Assessee is reg. dealer under A.P. VAT Act & CST Act. As assessee could not provide C forms at the time of audit, revenue levied higher rate of tax on turnover of Rs.10.78 cr. Assessee didn't deposit 12.5% of disputed tax, in time and went for appeal. Revenue rejected the appeal. On appeal to HC, HC held that first appellate was right in rejecting the appeal as disputed tax wasn't deposited in time.

2 Upvote   | 2 Comments

Notice served .... not served .... Tribunal should decide-HC

This is so bad. Sh...sh....sh..... Even I may have done it some times. But now I can't ... As it has been held by HC... If department sends a notice by registered post (RPAD), postman takes it to address and shows it to addressee. But addressee, doesn't receive it (after watching). So, post office returns notice to tax officers under a remark "Addressee has refused to accept it". Then, ITAT should accept the appeal, apparently notice is served.

VAT & CST,May. 16, 2017
3 Upvote|   1 Comments
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