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BHARGAV D. KARIA, NIRAL R. MEHTA
Oil And Natural Gas Corporation Ltd. – Appellant
Versus
Assistant Commissioner Of Sales Tax – Respondent
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned Senior Advocate Mr.S.N.Soparkar with learned advocate Mr.Akshat Khare for petitioner and learned Assistant Government Pleader Mr.Chintan Dave for the respondents.
2. Rule, returnable forthwith. Learned Assistant Government Pleader Mr.Chintan Dave waives service of notice of rule for and on behalf of the respondent-State.
3. Having regard to the controversy in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 18.01.2016 passed by the Gujarat Value Added Tax Tribunal (for short ‘the Tribunal’) in Revision Application No.39 of 2004. The petitioner has further prayed for holding that the respondents are not entitled to collect any turnover tax (for short TOT) from the petitioners as per Assessment Orders dated 12.02.2001 and to give remission in the amount of TOT payable by the Oil Marketing Companies on the sale effected by the petitioner. The petitioner has also prayed for quashing and setting aside the r
The legislative amendment to Section 10A of the Gujarat Sales Tax Act, 1969, effective from 01.04.1993, removed the exemption for turnover tax on sales to Oil Marketing Companies, establishing liabil....
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
The court confirmed that sales tax liability requires clear evidence of collection, with the Tribunal correctly stating that merely inclusive pricing does not prove tax collection on exempt goods.
The purchase turnover of petroleum products is taxable under Section 5A if certain conditions are met, clarifying distinctions between sales and exemptions.
Interest and penalty cannot be levied on late payment of duty that is exempted under the Central Excise Act, as no liability arises for such payments.
The main legal point established in the judgment is the interpretation of Section 40(a)(iib) of the Income-tax Act, 1961, to determine the deductibility of specific fees and taxes paid by the appella....
The impugned instruction dated 29th March, 2016, which changed the basis of levying the TC tax, is ultra vires the OMVT Act and is hereby quashed.
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