VAT Judgments

State of Punjab and Another vs Kalsi Pipes Private Limited [PUNJAB AND HARYANA HIGH COURT, 23 Nov 2009] New Model Industries Private Limited vs State of Punjab and Another [PUNJAB AND HARYANA HIGH COURT, 11 Nov 2009] Sales Tax - VAT - Punjab General Sales Tax Act (PGST), 1948 , s. 10(7) - A/y 1993-1994 - Appellant submitted that they are neither making bodies for sale nor keeps same in stock, they undertook repair work and resale of iron and steel - After placing reliance on 'D' Forms, Assessing Authority (AO)held that there was sale of motor vehicle bodies and transactions were not of work contract as claimed by appellant - AO further held that sales were completed within State and, thus, liable to sales tax under PGST Act - Appeal against said order was dismissed by Appellate Authority - Hence, present appeal - (A) Whether Tribunal was justified in holding that erection of body on chassis would amount to sale? - Held, as per SC in Commissioner of Commercial Taxes, Mysore v. M.G. Brothers 1975 35 STC 24, erection of body on chassis amounts to sale - (B) Whether Tribunal was justified in holding that there would be no effect with regard to tax liability of dealer even if transaction is held to be inter state sale? - Held, Tribunal recorded that agreement dt. 1-12-1994 stipulated fabrication of bus bodies on chassis which were supplied by Haryana Roadways to dealer-appellant - Fixed amount of price was to be realised for each of bus body to be fabricated on chassis and no material for fabrication of bus body was to be supplied by Haryana Roadways - No other possible construction except to infer that there was sale within State of Punjab, which was liable to tax especially when dealer-appellant had obtained 'D' Forms from Haryana Roadways as is mandatory in case of sale made to Government department which is chargeable to tax at lower rate - Therefore, there would be no tax effect on dealer- appellant in facts and circumstances of present case - Appeal dismissed. State of Punjab and Another vs Malwa Cotton Spinning Mills Limited [PUNJAB AND HARYANA HIGH COURT, 14 Jul 2009] Sales Tax - VAT - Punjab General Sales Tax Act, 1948, s. 11(10) - Respondent challenged Tribunal order who set aside order of Commissioner (Appeal) dismissing appeal of assessee for non-furnishing of proof of prior deposit of 25 per cent of amount for which demand has been raised by Revenue - Whether assessee required to first deposit 25 per cent of additional demand raised and then get appeal decided before Deputy Excise and Taxation Commissioner? - Held, no useful purpose would be served by requiring assessee to first deposit 25 per cent of additional demand raised and then get appeal decided before Deputy Excise and Taxation Commissioner - It would only be thereafter that assessee would be able to file appeal - Appeal is wholly without substance - Hence, appeal dismissed. (1) Indian Oil Corporation Limited; (2) Punjab Gas Cylinders Limited vs State of Punjab and Another [PUNJAB AND HARYANA HIGH COURT, 19 May 2009] J. K. Tyre and Industries Limited vs State of Punjab and Others [PUNJAB AND HARYANA HIGH COURT, 24 Mar 2009] Sales Tax - VAT - Punjab General Sales Tax Act, 1948, s. 12(3) - Interest - Petitioner filed refund claim in respect of amount deposited for release of goods - Said refund claim was allowed and petitioner got said refund after expiry of period of ninety days from date of passing of order - Petitioner claimed interest on said delayed refund - Affidavit filed by Chief Secretary, Punjab that Finance Department has issued detailed instructions dt. 19-03-2009 to all District Treasury Officers for clearing refund orders from treasuries within 48 hours without awaiting instructions from headquarter (R2) - Whether petitioner is entitled to interest for delayed refund? - Held, instructions dt. 20-11-2008 and 19-03-2009, 2009 issued by respondent-State would produce desirable result, implementing provisions of 1948 Act and Punjab Value Added Tax Act, 2005 in their letter and spirit, which would pave way for amicable relationship between entrepreneurs and establishment - Respondent remain bound by all affidavits and instructions - Petitioner entitled to interest - Writ petition disposed of. Sachdeva and Sons Rice Mills Private Limited vs State of Punjab [PUNJAB AND HARYANA HIGH COURT, 18 Mar 2009] Sales Tax - VAT - Punjab Value Added Tax Act, 2005, s, 68 - Condonation of delay - Petitioner submitted that no sufficient cause was put forward by State of Punjab, but even then delay was condoned by Tribunal without assigning any reason - Petitioner further submitted that Tribunal also did not consider merits of case while disposing of an application for condonation of delay - Whether Tribunal's order could be upheld? - Whether it is State or individual, unless explanation is offered for delay that it is either reasonable or satisfactory to satisfaction of court, delay cannot be condoned - Held, impugned order clearly spells out that point of huge revenue was raking in mind of Tribunal and on account of that reason, it was found by Tribunal that it was a fit case where delay in filing appeal should be condoned - No reasons have been assigned by Tribunal, which led it to condone delay in filing appeal, impugned order set aside - Matter remanded back to Tribunal for deciding questions of law raised in appeal by respondent-State in accordance with law - Appeal allowed. Kisan Tractors vs State of Haryana [PUNJAB AND HARYANA HIGH COURT, 17 Mar 2009] Sales Tax - VAT - Haryana General Sales Tax Act, 1973, s. 42 - Rate of tax - Whether Tribunal is justified to hold that rate of tax on imported parts and components of a tractor assembled in country with more than 2/3rd indigenous parts, to be eight per cent on basis of Notification No. 50- 79/HA-20/75-S-15/81, dt. 31-03-1981? - Held, impugned notification notifies that rate of tax on tractors manufactured in India has to be four per cent whereas tax on tractors imported from outside India in their assembled or un-assembled form has to be eight per cent - No further classification whether component of tractors or part used in it, if imported from foreign country, was to attract different rate of tax - Tribunal has not correctly applied entry in notification dt. 31-03-1981 to frame assessment -Tribunal's order set aside - Appeal disposed of Girnar Impex Limited vs State of Punjab and Others [PUNJAB AND HARYANA HIGH COURT, 10 Mar 2009] Sales Tax - VAT - Punjab General Sales Tax Act, 1948, ss. 11(2), 11(3) - A/y 1996-1997 - Limitation - Assessment - Assessee filed quarterly returns and claimed that no tax payable by them - Assessment finalized on 13-05-2004 which in fact was alleged to have been framed in December, 2008 - Petitioner claimed that assessment was time-barred as it was beyond period of three years - Assessee filed an application u/s. 20(5) of Act seeking rectification of order dt. 13-05-2004, passed by respondent No. 3 which was dismissed - Assessee filed another appeal before Tribunal which was also dismissed on 9-9-2005 - Whether assessment framed by Assessing Authority on 13-05-2004 is barred by limitation u/s. 11(2) and 11(3) of Punjab General Sales Tax Act, 1948? - Held, scope of rectification of an earlier order by moving appropriate application u/s. 21A of Act could not be extended to an issue which has been raised for first time through rectification application - Therefore, order of Tribunal rejecting newly set up plea by assessee that assessment was not within period of limitation as provided by s. 11(4) of Act does not suffer from any legal infirmity - Moreover, question of limitation at best is a mixed question of law and fact and such a question cannot be permitted to be raised for first time before HC - Appeal dismissed Northern India Sales Corporation, Karnal vs State of Haryana [PUNJAB AND HARYANA HIGH COURT, 28 Jan 2009] Garg Agro Industries vs Deputy Excise and Taxation Commissioner and Others [PUNJAB AND HARYANA HIGH COURT, 27 Jan 2009] Search for Relevant Judgments Acts Punjab Value Added Tax (Third Amendment) Act, 2008 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the fifty-ninth year of the Republic of India as follows:- Punjab Value Added Tax (Second Amendment) Act, 2008 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the fifty-ninth year of the Republic of India as follows:- Punjab Value Added Tax (Amendment) Act, 2008 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-ninth Year of the Republic of India. Punjab Value Added Tax (Fourth Amendment) Act, 2007 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-eighth Year of the Republic of India as follows:- Punjab Value Added Tax (Third Amendment) Act, 2007 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-eighth Year of the Republic of India as follows:- Punjab Value Added Tax (Second Amendment) Act, 2007 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-eighth Year of the Republic of India as follows:- Punjab Value Added Tax (Amendment) Act, 2007 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-eighth Year of the Republic of India as follows:- Punjab Value Added Tax (Amendment) Act, 2006 An Act further to amend the Punjab Value Added Tax Act, 2005. Be it enacted by the Legislature of the State of Punjab in the Fifty-seventh Year of the Republic of India as follows:- Punjab Value Added Tax Act, 2005 An Act to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:- Rules Punjab Value Added Tax (Third Amendment) Rules, 2009 In exercise of the powers conferred by sub-sections (1) and (2) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely :- Chandigarh Value Added Tax (First Amendment) Rules, 2009 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) as extended to the Union Territory of Chandigarh, and all other powers enabling him in this behalf, the Administrator, Union Territory, Chandigarh is pleased to make the following Rules, further to amend the Chandigarh Value Added Tax Rules, 2006, namely:- Punjab Value Added Tax (First Amendment) Rules, 2009 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:- Punjab Value Added Tax (Sixth Amendment) Rules, 2008 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Act No. 8 of 2005) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:- Punjab Value Added Tax (Fifth Amendment) Rules, 2008 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Act No. 8 of 2005) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:- Punjab Value Added Tax (Fourth Amendment) Rules, 2008 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:- Punjab Tax on Entry of Goods into Local Areas (Third Amendment) Rules, 2008 In exercise of the powers conferred by section 11 of the Punjab Tax on Entry of Goods into Local Areas Act, 2000, and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules further to amend the Punjab Tax on Entry of Goods into Local Areas Rules, 1999, after being satisfied that the circumstances exist which render it necessary to dispense with the condition of previous publication thereof, namely: Punjab General Sales Tax (First Amendment) Rules, 2008 In exercise of the powers conferred by section 70 read with clause (b) of sub-section (3) of section 92 and clause (a) of sub-section (2) of section 93 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab General Sales Tax Rules, 1949, namely:- Punjab Value Added Tax (Third Amendment) Rules, 2008 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:- Punjab Value Added Tax (Second Amendment) Rules, 2008 In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following Rules, further to amend the Punjab Value Added Tax Rules, 2005 namely:-

"Loved reading this piece by Raj Kumar Makkad?
Join LAWyersClubIndia's network for daily News Updates, Judgment Summaries, Articles, Forum Threads, Online Law Courses, and MUCH MORE!!"

Join our Telegram group

Join our Whatsapp group