relates to addition of Rs.2,51,810/- on
account of MVAT refund.
3. We have considered rival contentions and found that assessee was
consistently ... included in sales, there was no justification for taxing the MVAT
refund. As defined under sub-section 25 of section 2 of the MVAT
towards MVAT and amount of Rs.1,00,000/- towards refundable
deposits for fitouts possession. It is the contention of complainants
that despite making payments ... amount of Rs.1,145/- towards cheque bouncing
charges, refundable deposit of Rs.1,00,000/- and Rs.2,98,537/-
towards interest for delayed
stated in the agreement from 01.11.2013 till the date of possession; (5) refund the excess amount paid by the complainants with interest ... from the date of payment till the date of payment, refund the amount of interest charged by the opposite party with interest
writ of
mandamus directing respondent No. 4 not to charge and to refund the
tax already paid in so far as it related ... conveyance and stamp duty, if any, paid till date, becomes refundable.
The levy of VAT and stamp duty on the transfer of immovable property
amounted
United Projects vs The State Of Maharashtra on 12 July, 2022
Author: R.D. Dhanuka
collected from the Petitioner were
under protest and were to be lawfully refunded to the Petitioner. The
Petitioner further demanded that the impugned recovery notices ... time barred as per law. Therefore, the Petitioner was entitled
to the refund, since it has not admitted any liability, as evidenced by its
original
with
the 4th Respondent and such deposit may please be treated as
refundable to the Petitioner subject to the outcome of the present
Petition
Court or before any Tribunal, officer or
other authority, for the refund of any tax so paid, and
(c) no Court, Tribunal, officer or other ... authority shall enforce any
decree or order directing the refund of any such tax.
(2) For the removal of doubts, it is hereby declared that
The State Of Telangana vs M/S Tirumala Constructions on 20 October, 2023
Author: S
hands of the Appellant, the output tax by the
Vendors, is not refunded to the Vendors who are
registered dealers and whose registration
