VAT AND SERVICE TAX CASES (VST)
PRINT EDITIONConstruction of taxing statutes--Inclusive definition--Enumerative and not exhaustive.--Mamta Surgical Cotton Industries v. Assistant Commissioner (Anti-Evasion) (SC) . . . 498
Entries in Schedule--"Cotton including absorbent cotton wool I. P."--Covers surgical cotton--"Absorbent cotton wool I. P." same as "surgical cotton"--Rajasthan Sales Tax Act, 1994 (22 of 1995)--Notification No. F.4 (7) FD/Gr.IV/92-70 (S. O. No. 993), dated March 4, 1992, entry 16 (after amendment in 1993).--Mamta Surgical Cotton Industries v. Assistant Commissioner (Anti-Evasion) (SC) . . . 498
----Cotton--"Surgical cotton" commercially distinct and different from "cotton"--Rajasthan Sales Tax Act, 1994 (22 of 1995)--Notification No. F.4 (7) FD/Gr.IV/92-70 (S. O. No. 993), dated March 4, 1992, entry 16 (before amendment in 1993).--Mamta Surgical Cotton Industries v. Assistant Commissioner (Anti-Evasion) (SC) . . . 498
Manufacture--Transformation of cotton into surgical cotton amounts to manufacture--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 2(27).--Mamta Surgical Cotton Industries v. Assistant Commissioner (Anti-Evasion) (SC) . . . 498
Words and phrases--"Includes".--Mamta Surgical Cotton Industries v. Assistant Commissioner (Anti-Evasion) (SC) . . . 498
Authority for Advance Ruling--Value added tax--Natural justice--Rejection of application for clarification/advance ruling holding goods fell under different category without giving applicant opportunity of personal hearing--Violation of principle of natural justice--Order set aside--Tamil Nadu Value Added Tax Act (32 of 2006), s. 48A, proviso--Tamil Nadu Value Added Tax Rules, 2007, r. 12A.--Supreme Industries Ltd. v. Authority for Clarification and Advance Ruling (Mad) . . . 494
Check-post--Sales tax--Import of notified goods--Vehicle carrying PVC sheets intercepted and checked and goods found to be not accompanied by declaration form ST-18A--Levy of penalty for violation of provisions of section 78(2) on assessee--Justified--PVC sheets covered under notification requiring accompaniment of statutory declaration during transit--Penalty leviable on owner of goods for contravention of section 78(2) during relevant period--Rajasthan Sales Tax Act, 1994 (22 of 1995), s. 78(2), (5)--Rajasthan Sales Tax Rules, 1995, r. 53--Notification No. 1174:F.4(1) FD/Tax Div./2000-298 dated March 30, 2000.--Assistant Commercial Taxes Officer v. Hemant Plastic Udyog (Raj) . . . 481
Construction of taxing statutes--Entries in notification--Rule of last antecedent--Notification dated March 30, 2000, entry 39.--Assistant Commercial Taxes Officerv. Hemant Plastic Udyog (Raj) . . . 481
Declaration form--See Check-post (Raj) . . . 481
Entries in Notification--See Construction of taxing statutes (Raj) . . . 481
Entries in Schedule--Value added tax--Cement blocks manufactured by assessee--A spacer used in between steel rods and concrete supporting structure to enable concrete mixture to conveniently reach below steel rods--Not a pre-fabricated structural component for building or civil engineering--Taxable as cement brick at four per cent.--Kerala Value Added Tax Act, 2003 (30 of 2004), Sch. III, entry 18(5)--Notification G. O. (P) No. 4/2006/TD (SRO No. 82 of 2006), dated January 21, 2006, entries 10(3)(a).--ABS Industries v. Authority of Issue Clarification (Ker) . . . 520
High Court--Trade tax--Revision--Purchases from registered dealers--Findings of Tribunal that purchases shown to have been made from firms found closed when queries were made and notices were issued to them--Finding that transactions were only on paper and fictitious for huge evasion of tax liability--Findings of fact--Court will not interfere--U. P. Trade Tax Act (15 of 1948).--Darshan Agroils Limitedv. Commissioner of Trade Tax (All) . . . 523
Natural justice--Value added tax--Authority for Advance Ruling--Rejection of application for clarification/advance ruling holding goods fell under different category without giving applicant opportunity of personal hearing--Violation of principle of natural justice--Order set aside--Tamil Nadu Value Added Tax Act (32 of 2006), s. 48A, proviso--Tamil Nadu Value Added Tax Rules, 2007, r. 12A.--Supreme Industries Ltd. v. Authority for Clarification and Advance Ruling (Mad) . . . 494
Notice--See Reassessment (All) . . . 488
Reassessment--Trade tax--Condition precedent--"Reason to believe" turnover escaped assessment--Tangible basis for formation of belief--Search conducted upon third party resulting in recovery of data maintained in electronic form indicating substantial volume of transactions with dealer--Formation of belief not on extraneous grounds--Dealer disputing having transactions with party--Assertion of dealer that no liability upon dealer as dealer not importer or manufacturer--Not issues to be decided by court in writ petition challenging notice of reassessment--U. P. Trade Tax Act (15 of 1948), ss. 2(e), (ee), 3A, 21(2), prov.--Constitution of India, art. 226.--Shikha Steel Co. v. State of U. P. (All) . . . 488
Revision--Trade tax--High Court--Purchases from registered dealers--Findings of Tribunal that purchases shown to have been made from firms found closed when queries were made and notices were issued to them--Finding that transactions were only on paper and fictitious for huge evasion of tax liability--Findings of fact--Court will not interfere--U. P. Trade Tax Act (15 of 1948).--Darshan Agroils Limitedv. Commissioner of Trade Tax (All) . . . 523
Value added tax--See Authority for Advance Ruling (Mad) . . . 494
----See Entries in Schedule (Ker) . . . 520
Words and phrases--"Reason to believe"--Definition.--Shikha Steel Co. v. State of U. P. (All) . . . 488
Writs under Constitution--See Reassessment (All) . . . 488
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