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2010 (7) TMI 946 - UTTARAKHAND HIGH COURT Levy tax on "direct-to-home" (DTH) broadcasting services - Held that:- The amendments incorporated by the Uttarakhand Legislature through the Uttarakhand (the Uttar Pradesh Entertainments and Betting Tax Act, 1979) (Amendment) Act, 2009, notified on March 16, 2009, were fully within its legislative competence, and that, the aforesaid amendments did not encroach upon an area over which the Parliament exclusively had the authority to legislate. The levy of entertainment tax on the petitioner-compa... ... ...
2004 (4) TMI 1 - Supreme Court Service Tax – Services by mandap keepers to their clients is not in the nature of a sale of hire purchase of goods (2) Constitutional validity (3) Legislative competence (4) Taxable service... ... ...
2013 (6) TMI 586 - MADRAS HIGH COURT Constitutional validity of Levy of entertainment tax and service tax on DTH Service - simultaneous levy - whether DTH services is not entertainment - Held that:- even though we have held that by reason of the imperfections pointed out as to the absence of chargeable event not being specified in explicit, unambiguous and clear terms in Section 4-I, the charge cannot be effectuated, yet, on the grounds of violation of Article 14 and the imperfection in the Section creating the impression as though... ... ...
2019 (3) TMI 1017 - KERALA HIGH COURT Levy of tax - KVAT Act - whether the medicines supplied, implants carried out, the consumables used and surgical tools exclusively used in a particular procedure, as part of treatment of patients in a hospital, the price of which is recovered by way of bills from the patients are sale of goods as contemplated by the legislation levying such tax? - Held that:- The three contracts - works contract, hire purchase contract and catering contract - along with other transactions (with which we are not ... ... ...
2000 (11) TMI 1065 - Supreme Court Transfer of property - Held that:- Appeal dismissed. In the present case, when a customer goes to a restaurant and orders food and in respect of which he pays the price indicated therein and the said food items are supplied to him, it would clearly be a case of transfer of property in goods to the customer. Whether the customer eats the entire or part of the dish or chooses not to eat at all would make no difference if he pays for the dishes supplied. The moment the dish is supplied and sale pri... ... ...
1989 (5) TMI 50 - Supreme Court Constitutional validity of the Expenditure-tax Act, 1987 challenged on lack of legislative competence and of violation of the rights under articles 14 and 19(1)(g) - Held that:- The submissions of the learned Attorney-General that the tax is essentially a tax on expenditure and not on luxuries or sale of goods failing within the State power, must, in our opinion, be accepted. As contended by the learned Attorney-General, the distinct aspect, namely, "the expenditure" aspect of the transaction fa... ... ...
1987 (5) TMI 364 - ALLAHABAD HIGH COURT The court held that the Food Corporation of India (FCI) is liable to pay purchase tax under the U.P. Sales Tax Act as it qualifies as a "dealer" engaging in taxable business activities. Transactions under the Levy Orders were considered sales subject to taxation. The challenged provisions of Explanation II to Section 3-D(1) and Section 3-F were upheld as constitutional and valid. The retrospective application of the amendments was deemed permissible, and the additional tax under Section 3-F was found to be reasonable and non-confiscatory. The writ petitions were dismissed, with costs awarded against the FCI.
1998 (12) TMI 592 - ALLAHABAD HIGH COURT The Court held that the supply of food and beverages by hotels and canteens constituted a service and not a sale before February 3, 1983. Thus, receipts from these transactions were not taxable under the U.P. Sales Tax Act for that period. The Tribunal's decisions were affirmed, and the revision petitions were rejected.
2019 (9) TMI 551 - ITAT DELHI TP Adjustment - AMP expenditure - whether amount received by the assessee towards the contribution for advertisement marketing and promotion expenditure is not tainted with mutuality but, thus, income of the assessee chargeable to income tax under the income tax act? - claim of diversion by overriding title - HELD THAT:- According to clause 4 of the above operating agreement the holding company may at the request of the assessee but subject to holding companies sole and absolute discretion paid ... ... ...
2015 (9) TMI 1438 - KARNATAKA HIGH COURT Levy of VAT on Liquor - constitutional validity of Entry No.59A of the III Schedule to Karnataka Value Added Tax Act, 2003 - it was contend that by virtue of this notification, the State has attempted to over come the legislative limitation imposed on the State not to exempt dealers or class of dealers from levy of tax under KVAT Act and the device adopted by the State to confer exemption in respect of liquor sold by the dealers who are not holding certain stated categories of licences under Exc... ... ...
2013 (7) TMI 23 - MADRAS HIGH COURT Temporary transfer or permitting the use or enjoyment of any copyright - except the rights covered under sub-clause (a) of sub-section (1) of Section 13 of the Indian Copyright Act for the period from 1.7.2010 to 31.06.2012 and the period from 01.4.2013 onwards since the levy of service tax on Copyright Services (Section 65(105)(zzzzt) is revived from 1.4.2013 with the exception of Section 13(1)(a) or Cinematograph films for exhibition in a cinema hall or a cinema theatre - assessee contested th... ... ...
1990 (2) TMI 286 - MADRAS HIGH COURT The court upheld the constitutionality of G.O.P. No. 198, which exempted hotels/restaurants with a turnover below Rs. 10 lakhs from sales tax on food and drinks. It found the classification based on turnover reasonable and not in violation of Article 14. The court also affirmed the levy of sales tax on the supply of food and drinks in hotels/restaurants under the Tamil Nadu General Sales Tax Act, rejecting arguments against this levy. Additionally, the court deemed the classification of hotels based on turnover for tax purposes as valid and confirmed the legislative competence post the Constitution (Forty-sixth Amendment) Act, 1982. All writ petitions were dismissed without costs.
1991 (9) TMI 327 - ORISSA HIGH COURT The judgment clarified the taxability of supply of food in restaurants under the Orissa Sales Tax Act, 1947, in light of the Constitution (Forty-sixth Amendment) Act, 1982. It emphasized that the dominant object of the transaction, whether sale of food or provision of services, determines tax liability. The burden of proof lies on the assessee to demonstrate non-collection of tax, especially to claim exemption under section 6(2)(a) of the Amendment Act. The court held that transactions primarily involving the sale of food were taxable, and the assessing authority must ascertain the dominant object of each transaction.
1997 (11) TMI 452 - Supreme Court Whether food served by a hotelier to its boarder or by a restaurant to its customer could not be subjected to sales tax? Held that:- Appeal dismissed. The Legislature has made a valid classification for the purpose of granting exemption to hotels and to restaurants... ... ...
2020 (12) TMI 889 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service supplied by the Respondent - allegation that the Respondent had increased the base prices of his products and had not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017 vide Notification No.46/2017-Central Tax (Rate) dated 14.11.2017 by way of commensurate reduction in prices - contravention of Section 171 of the Central Goods and Services Tax Act, 2017 - penalty - HELD THAT:- It is revealed from the record that the Respondent is... ... ...
2009 (6) TMI 16 - MADRAS HIGH COURT Hire purchase and leasing transactions - Non - Banking and Financial Companies - Held that Honourable Supreme Court in Larsen & Toubro v. Union of India as well as Bharat Sanchar Nigam considered the transaction relating to supply of goods and rendering service and held that the State cannot encroach upon the Union List and tax services by including the same in the value of goods involved. Similarly, the Centre cannot include the value of the goods involved in the cost of the service - The Hire ... ... ...
1986 (9) TMI 395 - ALLAHABAD HIGH COURT The court dismissed the writ petition, affirming the validity and applicability of the U.P. Sales Tax Act 25 of 1985 with retrospective effect from the commencement of the Forty-sixth Amendment Act. The judgment emphasized the legislative competence to enact laws retrospectively for tax laws and considered the impact of previous Supreme Court decisions on the interpretation of sales tax laws. Previous cases influenced the broadening of the definition of "sale," validating the legislative changes made by the U.P. Act 25 of 1985.
2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA Profiteering - Respondent had not passed on the benefit of reduction in the GST rate - non-reduction of selling price commensurately - contravention of provisions of section 171 of CGST Act - HELD THAT:- The profiteered amount is determined as Rs. 6,58,523/- as has been computed in Annexure-1 2 of the DGAP s Report dated 29.01.2021. Accordingly, the Respondent is directed to reduce his prices commensurately in terms of Rule 133 (3) (a) of the above Rules. Further, since the recipients of the ben... ... ...
2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term any of the provisions of ... ... ...
2001 (4) TMI 26 - MADRAS High Court The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it falls within the legislative competence of the Union of India. The court clarified that the tax is on the service provided by mandap-keepers and not on land or buildings. It also found the definitions and valuation provisions in the Finance Act to be clear and not arbitrary. As a result, all writ petitions challenging the service tax were dismissed.
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