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Showing 1 to 20 of 146 Records Search Text: Vam organic chemicals limited |
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2010 (2) TMI 937 - Supreme Court Recognition certificate - respondents are manufacturers of notified goods - purchase of high speed diesel oil at concessional rate - Department submitted that by mistake HSD has been included in the list - Department seeks to rectify that mistake – Held that:- under section 4B(4)(ii) of the 1948 Act, the assessing authority is vested with discretionary power to amend a recognition certificate granted under sub-section (2) of section 4B of the 1948 Act either on its own motion or on the applicati... ... ...
2005 (6) TMI 230 - ITAT DELHI-E Bonus or commission, Business expenditure, Carry Forward And Set Off , Income escaping assessment... ... ...
2003 (3) TMI 672 - ALLAHABAD HIGH COURT The court quashed the circular deleting diesel oil from recognition certificates, ruling it contrary to statutory provisions. The petitioner, a public limited company, was deemed entitled to purchase diesel oil at a concessional rate for manufacturing notified goods. The court interpreted Section 4-B(2) broadly, including diesel oil for generating sets as 'fuel.' The writ petition was allowed, directing respondents to recognize diesel oil for generators as essential for manufacturing notified goods, issuing necessary forms for purchase, with no costs awarded.
1997 (5) TMI 396 - ALLAHABAD HIGH COURT The court ruled in favor of the petitioners, holding that no purchase tax could be levied on the transfer of alcohol within the petitioner's premises due to captive consumption not constituting a sale. The judgment directed the authority to consider refunding the tax paid under protest promptly. The decision was based on the interpretation of the legal definition of sale and the impact of a constitutional amendment on the taxation of industrial alcohol used internally in the chemical factory.
1997 (1) TMI 512 - Supreme Court Whether the State of Uttar Pradesh has no power to legislate in respect of industrial alcohol or to levy taxes in respect thereof and further that the levy being not based on quid pro quo was otherwise bad? Held that:- The High Court has taken the view that in the case of regulatory fees, like the licence fees, existence of quid pro quo is not necessary although the fee imposed must not be, in the circumstances of the case, excessive. The High Court further held that keeping in view the quantum ... ... ...
2006 (5) TMI 526 - Supreme Court The Supreme Court set aside the High Court's order and directed the respondents to deposit 50% of the license fee and file an undertaking to pay the remaining 50% if their writ petition is dismissed. This arrangement aimed to balance the equities, protecting the State's revenue interests while not imposing an undue burden on the licensee. The Court also mandated that any amount paid could be adjusted or refunded with interest if the respondents succeeded in their challenge.
1999 (3) TMI 637 - ALLAHABAD HIGH COURT The Supreme Court held that the public limited company was not liable to pay purchase tax on industrial alcohol consumed within its integrated chemical unit. The Court emphasized that no purchase tax could be levied on the transfer of alcohol within the integrated unit for captive consumption, based on previous legal precedents. Additionally, the Court ruled in favor of the petitioner regarding the interpretation of the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, stating that purchase tax was not applicable to industrial alcohol used in the manufacturing process. The petitioner was entitled to a refund of the purchase tax paid on the industrial alcohol consumed in its chemical unit, following principles of unjust enrichment and Supreme Court decisions supporting such refunds.
2007 (4) TMI 659 - ALLAHABAD HIGH COURT The High Court upheld the Trade Tax Tribunal's decision to include high-speed diesel in the Central Registration Certificate for a business dealing in manufacturing and sale of brass artwares. The Court relied on precedents establishing that fuel used in running generator sets is part of the manufacturing process, entitling it to tax benefits under the Central Sales Tax Act and Rules. The revision filed by the Revenue was dismissed, affirming that fuel or lubricants used in manufacturing or power generation processes are eligible for concessional tax rates.
2004 (3) TMI 721 - UTTARAKHAND HIGH COURT The High Court allowed the writ petition, quashing the circular and notices challenging the deletion of diesel oil from the recognition certificate under the U.P. Trade Tax Act. The court emphasized the significance of diesel oil for industrial processes, ruling that it falls under goods required for manufacturing. The respondents were directed to treat diesel oil as essential for the petitioner's manufacturing process, and to issue the necessary forms for its purchase regularly.
2020 (3) TMI 817 - ALLAHABAD HIGH COURT Imposition of penalty u/s 4-B(5) of the U.P. Trade Tax Act, 1948 - diesel purchased against Form III-B - existence of mens-rea on the part of the applicant or not - admittedly diesel has been used in generator set for generation of electricity used for plant and machinery, used for manufacture of Khandsari namely notified goods - HELD THAT:- It is an admitted fact that the revisionist factory had no power connection and therefore had installed generator set for production of power which in turn ... ... ...
2011 (6) TMI 517 - Himachal Pradesh High Court Benefit of deferment of tax - retrospective amendment in H. P. General Sales Tax (Deferment of Tax) Scheme, 2005 - petitioner-company was registered under this Scheme for the grant of benefit of deferment - petitioner challenged this order and according to the petitioner, once the petitioner-company had expanded its unit and was given benefit of deferment scheme, the State was estopped from withdrawing this benefit from the petitioner - State on the other hand is that there was a mistake in the ... ... ...
2003 (1) TMI 155 - CEGAT, NEW DELHI Justice K.K. Usha, President and Shri C.N.B. Nair, Member (T)
[Order per : C.N.B. Nair, Member (T)]. - The appellants are engaged in the manufacture of adhesives which are liable to Central Excise duty. The adhesive so manufactured is sold at factory gate as well as from the depots. The appellants manufacture the goods in their own brand name as well as in the brand name of M/s. Vam Organic Chemicals Limited (VOCL) and M/s. Indian Emulsions Pvt. Limited.
2. The issue raised in this app... ... ...
2011 (3) TMI 1526 - ALLAHABAD HIGH COURT Validity of clauses 2(d1), 8(4) and 8(5) of the U.P. Sheera Niyantran Adhiniyam as amended by the U.P. Act No. 10 of 2009 challenged Held that:- The State Government in exercise of its legislative powers is free to frame laws in consonance with the basic framework of the Constitution but it cannot travel beyond the power conferred upon it under the Constitution of India. A statutory rule must be made in consonance with the constitutional scheme. A rule must not be arbitrary. It must be reasonabl... ... ...
2007 (3) TMI 709 - ALLAHABAD HIGH COURT The court upheld the Tribunal's decision that high speed diesel oil used in a generator for electricity generation qualifies for concessional tax benefits under the Central Sales Tax Act. The court emphasized that the generator was considered machinery and that the law does not restrict the use of items in electricity generation solely for sale purposes. Therefore, the court dismissed the revisions challenging the denial of concessional tax rates for high speed diesel oil used in manufacturing activities.
2021 (6) TMI 713 - CESTAT MUMBAI Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - Concessional rate of duty on the goods imported - Approval of the proposition that discharge of duty liability in full - HELD THAT:- There can be no two opinions that the law, as it stood then, prescribed the deposit of the disputed amount as pre-condition for submitting to the jurisdiction of the Tribunal. It is also unambiguously clear that this requirement could be whittled down only on specific directi... ... ...
2016 (12) TMI 527 - CESTAT ALLAHABAD Clandestine removal - Whether delay in making dispatch entry in RG-1 (stock register) under the facts that entry of duty for payment was debited in the other statutory records namely RG-23 part-II or PLA, a case of clandestine removal is made out? - Held that: - the appellant preferred appeal before learned Commissioner (Appeals), who vide the Order-in-Appeal dated 25/01/2010 was pleased to observe that inspite of several letters written by him (9 in number) to the Additional Commissioner Centra... ... ...
2011 (10) TMI 561 - ALLAHABAD HIGH COURT The court dismissed the writ petition seeking a refund of excess tax paid on coal purchases at a reduced rate, citing the principle of unjust enrichment. The petitioner failed to prove that the burden of the higher tax rate was not passed on to consumers, as required by relevant case law and precedent. The court found that the petitioner did not provide adequate evidence to support their claim, leading to the denial of the refund based on unjust enrichment principles.
2007 (11) TMI 585 - MADRAS HIGH COURT Statutory remedy of appeal available before the appellate authority - Maintainability - Whether the respondents are entitled to demand increased sales tax at the rate of 16 per cent, by way of second clarification, after the assessment is completed? Held that:- On account of the pre-conclusion by the superior authority, namely the first respondent, there cannot be any efficacious alternative remedy and hence, we are of the considered view that the writ petitions are legally maintainable. Subsequ... ... ...
2004 (4) TMI 635 - KARNATAKA HIGH COURT The court upheld the classification of distilleries into captive and non-captive units based on production cost differentials. Distilleries cannot challenge prices post-supply if they accepted them without protest initially. The state's power to fix prices of rectified spirit was affirmed, with restrictions on imposing excise duty. An additional appellant's grievance for reclassification was acknowledged for examination within three months. Writ appeals were dismissed, except for the reclassification review, with each party bearing its costs.
2013 (6) TMI 36 - ALLAHABAD HIGH COURT Excise licenses for selling Indian Made Foreign Liquor in sealed bottles - whether Nagar Nigam have any power to impose a license on the petitioners when they have already obtained a license from the Excise Department under the U.P. Excise Act and direction to pay Rs. 12,000/- per annum as licence fee? - Held that:- Nagar Nigam is a body that has to perform certain obligatory duties. These duties are provided under Section 114 of the Nagar Nigam Adhiniyam. A cursory look at the section will make... ... ...
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