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  • Sales made at Bombay High are not covered under Central Sales Tax Act

    VAT & CST,May. 21, 2016

    Bombay High is situated around 180 km off the baseline of coast of India and forms part of "exclusive economic zone." Bombay High does not form part of any state or union territory of India. So the sales made at Bombay High are not covered under inter state sale.

    1 Upvote   | 0 Comments

  • 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

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

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

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

    VAT & CST,Jul. 04, 2016

    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…

    1 Upvote   | 0 Comments

  • High Court upheld composition as there was no wilful conduct by assessee

    VAT & CST,Jul. 04, 2016

    Assessee was an exporter/wholesaler of steel-made items. It had sold steel balls and submitted ST-1 form and claimed exemption. The ST-1 form was found to be forged. Assessing authority levied sales tax, and directed registration of FIR. Assessee made an application u/s 54 for composition of offences. High Court upheld Tribunal’s decision allowing composition, as there was no willful conduct by assessee, and it had offered composition money. -900224

    1 Upvote   | 0 Comments

W.e.f. 18-8-2001 Tamilnadu GST taxes the Electric panel board @ 12% under entry…

VAT & CST,May. 01, 2017

Tax @ 8% will be levied on Electric pannel board from vogue 1.April.2001 to 17.August.2001 and @ 12% from 18.august.2001 onwards.

0 Upvote   | 0 Comments

Appeal rejection on ground of late payment - upheld by HC

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.

VAT & CST,May. 16, 2017
2 Upvote|   2 Comments
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