Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court

In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow for the adjustment of entry tax in the case of damaged cement.The above ruling came in an appeal arising...

Delhi High Court Quashes Order Exempting Indian Trade Promotion Org. From Entertainment Tax On Trade Fairs

The Delhi High Court has quashed the order of the Financial Commissioner exempting the Indian Trade Promotion Organization from entertainment tax on trade fairs.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that entry to the Pragati Maidan is regulated and the visitors are allowed entry on payment of an admission fee. Once they are inside the complex, they can visit not only stalls or pavilions with regard to trade and commerce, but they could also access movies,...

Kerala High Court Quashes Property Tax Demand Raised Without The Assessment Of The Property

The Kerala High Court has quashed the property tax demand raised without an assessment of the property.The bench of Justice Anu Sivaraman has observed that the property tax was demanded at the maximum rate possible without considering any relevant aspect, including the age of the building.The petitioner has challenged the demand raised against him for property tax. The petitioner had constructed a building that was assessed property tax in the year 2000, and the petitioner was paying the...

Power To Collect Entertainment Tax No Longer Vest In The State After 101st Amendment: Patna High Court

The Patna High Court has held that the power to collect entertainment tax would no longer vest in the state after the 101st Amendment.The bench of Chief Justice K. Vinod Chandran and Justice Madhuresh Prasad has observed that the 101st Constitution Amendment Act substituted Entry 62 of List II to the extent that the power to levy and collect entertainment tax was bestowed only upon local self-government institutions and not the state.The petitioner is a Multi System Operator (MSO) who is liable...

Bombay High Court Directs Sales Tax Commissioner To Determine Applicability Of VAT On Road Tax, Insurance Premium, Octroi Duty

The Bombay High Court has directed the sales tax commissioner to determine the applicability of VAT on road tax, insurance premiums, and octroi duty.The division bench of Justice Nitin Jamdar and Justice Abhay Ahuja has observed that Section 55 of the MVAT Act provides for an advance ruling, which allows an applicant to apply to the Commissioner for an advance ruling on the specified question. The application must be made in the prescribed form and manner, stating the question on which the...

Bombay High Court Upholds The Validity Of Goa Tax on Entry of Goods Act, 2000

The Bombay High Court has upheld the validity of the Goa Tax on Entry of Goods Act, 2000.The bench of Justice M. S. Sonak & Justice Valmiki Sa Menezes relied on the decision of the 9-judge bench of the Supreme Court in the case of Jindal Stainless Limited and another vs. State of Haryana and ors. which upheld the constitutional validity of entry taxes imposed by states on goods coming in from other states.The petitioners/assessee challenged the constitutional validity of the Goa Tax on Entry...

Renting Dharamshala On Nominal Rent For Marriages Not Commercial, No Property Tax: Punjab and Haryana High Court

The Punjab and Haryana High Court has held that if Dharamshala is provided at a nominal rent for conducting marriages, it will not amount to a commercial purpose.The division bench of Justice Rintu Bahri and Justice Manisha Batra has observed that Dharamshalas are not liable to pay the property tax.The petitioner's tax on lands and buildings was assessed, and the assessee was served with a notice of demand, including arrears, in the prescribed forms.In order to recover this amount, the Joint...

Madras High Court Upholds State's Decision To Increase Property Tax In Chennai, Coimbatore Municipal Areas

The Madras High Court recently upheld the validity of the Government Order issued by Tamil Nadu's Municipal Administration and Water Supply Department and the consequential resolutions of Greater Chennai Corporation and Coimbatore Corporation by which the property taxes in Chennai and Coimbatore were revised and increased.The court however emphasised that this revision in tax rates could not be implemented retrospectively and rejected a revision notice to such extent.Justice Anita Sumanth passed...

Failure To Furnish Certified Octroi Exemption Form; Importer Not Ineligible For Refund Of Octroi Under Section 194(2) Of MMC Act: Bombay High Court

The Bombay High Court has ruled that failure to furnish a declaration duly certified by the Octroi Inspector, would not render the importer ineligible for refund of Octroi Duty under Section 194(2) of the Mumbai Municipal Corporation Act, 1888 (MMC Act). The Bench of Acting Chief Justice S. V. Gangapurwala and Justice Arif S. Doctor held that production of a duly certified octroi exemption form is not a substantive requirement but merely a procedural requirement to enable an eligible...

Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court

The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas.The bench of CJI UU Lalit, Justices S. Ravindra Bhat and J B Pardiwala held that industrial townships are 'local area' for the purposes of entry tax. The court dismissed appeals against filed against (1) Orissa High Court Judgment by OCL India Ltd. and Steel Authority of India Ltd. and (2) the Allahabad High Court judgment by Hindustan Aluminium Company Ltd.'Local Area'Entry 52 of List II of of the...

Tax Exemptions Given With Benevolent Object, Approach For 'Exempting' & 'Including' Subject Matters Under Tax Purview Can't Be Same: Orissa HC

The Orissa High Court has held that the approach which is employed to exempt a commodity from the purview of taxation is not the same which is used to bring a good under the umbrella of taxation. While applying this principle, a Division Bench of Chief Justice Dr. S. Muralidhar and Dr. Justice Sanjeeb Kumar Panigrahi held that 'Chuni' is different from 'Cattle feed' under entry 66 of para-I of the Schedule attached to the Odisha Entry Tax Act, 1999 ('OET Act') and thus, the former is not...

"Tobacco & Tobacco Products" In Schedule To Odisha Entry Tax Act Include 'Bidi': Orissa High Court

The Orissa High Court has held that 'bidi' comes under the purview of "tobacco and tobacco products" as provided under Entry 16, Part I of the Schedule to the Odisha Entry Tax Act, 1999 ('OET Act'). A Division Bench of Chief Justice Dr. S. Muralidhar and Justice Radha Krishna Pattanaik observed, "Although learned counsel for the Petitioner sought to contend that under Entry 31 'cigarette and lighter' is a separate item and therefore unless there is a separate entry for 'bidi' it would...