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1 - 10 of 12 (0.27 seconds)E.I.D. Parry (India) Ltd vs Asst. Commissioner Of Commercial ... on 3 May, 2005
12. The issue is covered in favour of the petitioner as per the
decision of the Hon'ble Supreme Court in EID Parry (India) Ltd., Vs
Assistant Commissioner of Commercial Taxes, Chennai, [2005] 12
STC 141. The Hon’ble Supreme Court after considering the scope of
Section 24 of the TNGST Act, 1959 held as under:-
Sakthi Sugars Ltd. vs The Assistant Commissioner Of ... on 14 November, 1984
8. The learned counsel for the respondents placed reliance of the
decision of this Court in Sakthi Sugars Ltd., Vs Assistant
Commissioner of Commercial Taxes and others, (1985) 59 STC (52),
wherein, it has been held that interest under the tax enactment is
automatic if there is a default.
E.I.D. Parry (India) Limited vs Assistant Commissioner Of Commercial ... on 8 October, 2001
13. The reasoning of the Hon’ble Supreme Court in EID Parry
(India) Ltd., Vs Assistant Commissioner of Commercial Taxes,
https://www.mhc.tn.gov.in/judis/
6/8
W.P. No. 5583 of 2008
Chennai, [2005] 12 STC 141, indicates that interest cannot be levied
even if there is a short payment of tax if tax was paid in accordance with
the returns filed. In this case, the petitioner had filed returns in time.
However, no tax was paid on sale of REP license. The petitioner paid tax
before the issue of notice and assessment order in the light of the
decision of the Hon'ble Supreme Court in Vikas Sales Corporation
(referred to supra). That being the case, the issue is governed by the
decision of the Hon’ble Supreme Court in EID Parry India Ltd.,
(referred to supra).
Article 226 in Constitution of India [Constitution]
Tamil Nadu Goods and Services Tax Act, 2017
Vikas Sales Corporation And Anr. Etc. ... vs Commissioner Of Commercial Taxes And ... on 1 May, 1996
2. During the period of dispute, the petitioner sold REP license for
a value of Rs.11,29,205/-. Subsequently, after the Hon’ble Supreme
Court rendered its decision in Vikas Sales Corporation and
Another Vs Commissioner of Commercial Taxes and Another, [1996]
102 STC 106, the petitioner paid the proportionate tax on the sale of REP
license for a sum of Rs.1,11,983/- on 26.07.1996. Meanwhile, an
assessment order was passed on 28.09.1998 after the payment of the
aforesaid amount to the credit of the government towards the tax liability.
Tamil Nadu General Sales Tax Act, 1959
M/S Indian Oil Corporation Limited vs The State Of Uttar Pradesh on 22 April, 2019
7. The learned counsel also drew my attention to recent decision of
the Madhya Pradesh High Court in Indian Oil Corporation Ltd., Vs
State of Madhya Pradesh, 14 GSTL 10, wherein, it was held that
interest will be payable only if the returns are filed and assessments are
completed and where no returns were filed, no demand was there, and
interest cannot be admissible.
M/S. General Industrial Leathers Pvt. ... vs The Joint Commissioner (Ct) (Rp) on 10 August, 2016
(i) M/s.General Industrial Leathers Pvt. Ltd., Vs
The Joint Commissioner (CT) (RP), Chennai and
another in W.P.No.19108 of 2005.