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Showing 21 to 40 of 146 Records Search Text: Vam organic chemicals limited |
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2003 (1) TMI 155 - CEGAT, NEW DELHI The Tribunal held that the findings in the impugned order regarding the inclusion of disputed items in the assessable value were not sustainable. As a result, the duty demand, interest claim, and penalty imposed were not upheld. The appeal was allowed with consequential relief to the appellants.
2004 (2) TMI 744 - ALLAHABAD HIGH COURT The HC quashed the notification imposing the export-pass fee, declaring it unconstitutional and beyond the State Legislature's competence, as denatured spirit falls under the Union's jurisdiction. The court invalidated the related rules, identifying the fee as an impermissible tax. It ordered a refund of the fee with 10% annual interest, emphasizing that interest compensates for delayed payment. The respondent was restrained from collecting the fee.
2000 (3) TMI 289 - CEGAT, NEW DELHI The Tribunal dismissed the appeal challenging the inclusion of packing materials cost in the assessable value of adhesives, holding that the cost cannot be added as they were supplied free to the purchaser. The extended period of limitation was deemed inapplicable as nothing was suppressed, and subsequent proceedings were dropped based on principles of res judicata and limitation. The attempt to revisit the relationship between the manufacturer and purchaser, governed by a known agreement, was rejected, emphasizing that appellate power should not be misused to harass manufacturers. The Department's effort to reopen concluded issues was deemed untenable, leading to the appeal's dismissal.
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.
2004 (3) TMI 241 - CESTAT, NEW DELHI The Appellate Tribunal CESTAT, NEW DELHI upheld the Commissioner (Appeals) decision in an appeal filed by the Revenue concerning payment of 8% value of exempted goods under Rule 57AD of the Central Excise Rules. The case involved the manufacturing of excisable and exempted goods using common inputs, with the appellants availing credit for these inputs. The Tribunal found that Rule 57CC is relevant to Rule 57AD and clarified that Rule 57CC applies when credit of specified duty on inputs is taken without maintaining separate entry and account for exempted and dutiable goods. The appeal was dismissed based on maintaining clear records of inputs to avoid liability under Rule 57AD.
2021 (10) TMI 583 - ALLAHABAD HIGH COURT The Supreme Court held that the State lacked legislative competence to impose tax on Extra Neutral Alcohol (ENA) post the 101st Constitution Amendment. The Notification imposing tax on ENA was quashed, along with all related assessment orders under the UPVAT Act. The court ruled that ENA falls outside the State's taxing power and should be taxed under the GST regime. Refunds for UPVAT paid on ENA after 01.07.2017 were ordered, emphasizing the State's inability to levy such taxes. The court allowed the writ petitions, declaring the State's loss of authority to tax ENA post-amendment.
2012 (8) TMI 945 - ALLAHABAD HIGH COURT The Court dismissed the writ petition challenging the amendment of a recognition certificate under U.P. Trade Tax, directing the petitioner to pursue the statutory remedy of filing an appeal as directed by the Supreme Court in a previous case. The Court emphasized the availability of an alternative remedy and discharged the interim order, while instructing for an expeditious decision on the appeal if filed within four weeks.
2012 (8) TMI 944 - ALLAHABAD HIGH COURT The High Court dismissed the writ petition challenging the amendment of a recognition certificate under U.P. Trade Tax, directing the petitioner to pursue an appeal under the U.P. Trade Tax Act and Value Added Tax Act 2008. The Court emphasized the importance of exhausting statutory remedies and lifted the interim order, but allowed for an expedited appeal process if filed within four weeks.
2012 (8) TMI 943 - ALLAHABAD HIGH COURT The Court dismissed the writ petition challenging the amendment to the recognition certificate under U.P. Trade Tax, excluding LDO/HSD fuel from concessional rate purchase list. The Court held that the petitioner should pursue the statutory remedy of filing an appeal, as directed by the Supreme Court in a previous case. The writ petition was dismissed due to the availability of an alternative remedy, but the Court directed the appeal, if filed within four weeks, to be expedited for decision on its merits.
2015 (8) TMI 588 - Supreme Court The Supreme Court upheld the decisions of the Single Judge and Division Bench of the High Court of Judicature at Madras, dismissing the appeals. It clarified that states can collect administrative fees for regulating industrial alcohol but emphasized that these fees must be reasonably related to the services provided. The increase in fees from 50 paise to Rs. 1 per bulk litre was deemed excessive and unjustified under the principle of quid pro quo. The State was directed to bear the respondents' litigation costs.
2017 (6) TMI 1333 - GUJARAT HIGH COURT The court held that the State had legislative competence to impose import fees on Denatured Ethanol to support local distilleries and the prohibition policy. However, the court found that the import fees lacked a quid pro quo as there were no specific services provided by the State related to the import of Denatured Ethanol. Consequently, the court quashed the import fees under Rule 52 of the Gujarat Bombay Denatured Spirit Rules, 1959, and the associated demand notices, deeming them invalid and illegal. The implementation of the judgment was stayed until 17.07.2017 for a possible appeal to the Supreme Court.
2017 (7) TMI 10 - GUJARAT HIGH COURT The court held that the State has the legislative competence to levy fees to regulate denatured ethanol but found that the specific import fee imposed under Rule 52 failed the quid pro quo test. Consequently, the levy was deemed invalid and quashed, along with related demand notices and a notification. Implementation of the judgment was stayed to allow the State to appeal to the Supreme Court.
2011 (10) TMI 582 - ALLAHABAD HIGH COURT The court dismissed all writ petitions challenging the amendments to the U.P. Cinemas (Regulation of Exhibition by means of Video) Rules, 2011, upholding the State Government's legislative competence to regulate DTH services. It affirmed the validity of licensing requirements for Television Signal Receiver Agencies and determined that the imposed license fees were regulatory, not compensatory, and reasonable. The court found the amendments constitutional, concluding that they fell within the State's authority to regulate entertainment activities. No costs were awarded in the case.
2005 (4) TMI 639 - ALLAHABAD HIGH COURT The court allowed the writ petition, quashing the demand notices dated 20.5.1995 and 30.5.1995. It held that the State Government lacked the authority to levy excise duty on rectified spirit, emphasizing that it was not considered potable liquor. The judgment reinforced the constitutional constraints on the State's ability to impose such duties and stressed the importance of following legal precedents.
2003 (7) TMI 208 - CESTAT, NEW DELHI The appellants were successful in their appeal regarding the availability of Modvat credit amounting to Rs. 1,24,586.42. The court held that the appellants, who had purchased goods under valid invoices from a registered dealer and used them in manufacturing final products, were entitled to the credit under Rule 57GG. Despite the department's argument that the lack of a duplicate transporter's copy precluded the credit, the court found in favor of the appellants, emphasizing that the department's reliance on circulars was irrelevant. The impugned order disallowing the credit was set aside, granting relief to the appellants based on their adherence to procedural requirements and good faith actions.
2000 (9) TMI 1047 - Supreme Court The High Court determined that the fee charged under the Government Order is a fee and not a tax, as it is linked to services rendered. It found a reasonable correlation between the fee collected and the purpose of the Act. The Supreme Court quashed the revision of the license fee due to insufficient information justifying the increase. The court also upheld the classification of factories based on horsepower and worker count as non-arbitrary. The appeals were allowed, the challenged judgment was set aside, and the revision of the license fee was quashed with prospective effect.
2011 (3) TMI 1732 - PUNJAB AND HARYANA HIGH COURT The court allowed the writ petition, declaring the imposition of permit fees on denatured spirit by the State of Punjab under Rule 22 of the Rules as invalid. The notification increasing the permit fee was quashed, and the respondents were instructed to refund the collected permit fees to the petitioner.
2004 (3) TMI 724 - UTTARAKHAND HIGH COURT The court, following legal precedents and emphasizing the essentiality of diesel oil for manufacturing processes, allowed the writ petition, quashed the circulars deleting diesel oil from the recognition certificate, and directed the respondents to treat diesel oil as a notified good required for manufacturing by the petitioner. The judgment aligned with previous decisions, granting relief to the petitioner without imposing costs.
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.
2023 (1) TMI 586 - ALLAHABAD HIGH COURT The court held that natural gas qualifies as a raw material under Section 4-BB of the U.P. Trade Tax Act, 1948, for the purpose of set off in the manufacturing of M.S. Ingot. The Tribunal's order dismissing the assessee's claim was quashed, and the revision was allowed, favoring the assessee. The court emphasized the inclusion of natural gas as a raw material, aligning with relevant judgments and legislative intent.
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