[aaykarbhavan] Fw: {Amresh's CA's} CASE LAW DIGEST-J.K.JAIN’S VAT REPORTER” : Vol. 19 – Part 2 dated 24.1.2013

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Subject: {Amresh's CA's} CASE LAW DIGEST-J.K.JAIN'S VAT REPORTER" : Vol. 19 – Part 2 dated 24.1.2013

 

"J.K.JAIN'S VAT REPORTER" : Vol. 19 – Part 2 dated 24.1.2013 containing Case Laws of Supreme Court, High Courts etc., Departmental Determinations,  Notifications/Circulars issued by Rajasthan Govt. on Value Added Tax together with its Index and Comments from Editor     Subjectwise Index To JUDGEMENTS reported   SUPREME COURT   DiscriminationRates of water cessClassification of consumers on basis of use of waterHigher rates for Industrial consumers where consumption of water is largeIntelligible differentiaNo discrimination (para 38)Pepsico India Holding Pvt. Ltd. v. State of Maharashtra & Ors. (SC)                                           …             24           Retrospective LevyIncreased water chargesRates increased in 2001 but demand kept in abeyance in view of several representations. Final Policy decision of Govt. implemented by issuance of amended notfn in 2005. Levy of charges per notfn of 2005 applicable since 1.11.2001 was held to be legally valid (paras 39, 40, 41)Pepsico India Holding Pvt. Ltd. v. State of Maharashtra & Ors.(SC) …           24   RAJASTHAN TAX BOARD   Classification of Goods: "Listerine Mouthwash" & "Shower to shower Powder"In common/ commercial parlance, these commodities are not classifiable as 'Drugs and Medicines' & therefore they fall under residuary category under Schedule V, Raj VAT Act, 2003 (paras 23, 24, 25, 27, 33)Johnson & Johnson Ltd v. Commercial Taxes Officer (TBDB)                                                            …             42 "Power Sprayers, their parts and accessories""Power Sprayers" are classifiable under entry No.1, Sch.IV, and their "parts and accessories" are classifiable under Sch.V, since they are not covered under entry Nos.1(a)14 and 1(a)29, Sch.I, Raj. VAT Act, 2003 (paras  14, 15, 16, 19)Jagdamba Machinery Store v. Commercial Taxes Officer (TBDB)                                                                                 …             36 "Savlon""Savlon"is classifiable as medicinal product based on its composition and curative properties (paras 20, 32, 33)Johnson & Johnson Ltd v. Commercial Taxes Officer (TBDB)                                                                                 …             42 "Seeds of Mirchi, Dhania & Simla Mirch" are classifiable as 'Vegetable Seeds' since 'Mirchi, Dhania & Simla Mirch' are VegetablesNotfn F.4(25)FDGr.IV/92 Part II-21 dated 28.9.95 [S.No.1027] (paras 10, 11, 12)Commercial Taxes Officer v. Mahico Vegetable Seeds Ltd. (TBDB)                                                        …             49 Composition Scheme for all kinds of Precious and Semiprecious and Synthetic Gems and Stones, 1999Non-renwewal of certificate-effect ofNo liability under the scheme against assessee for subsequent years and provisions of voluntary withdrawal from the scheme are not applicable, in absence of renewal of certificate (para 6)Assistant Commercial Taxes Officer v. P.J.Corporation (TBSB)                                                                                                                                                    …           51 EscapementCharging lesser rate of tax and/or treating the goods as exempt instead of taxable falls within the purview of Escapement (para 18)Jagdamba Machinery Store v. Commercial Taxes Officer (TBDB)                                               …             36 Jurisdiction of anti-evasion authoritiesEvasion of taxAnti-evasion authorities are empowered to make assessments in evasion casesNotfn dated 1.4.1997 [S.No.1109C] (para 18)Johnson & Johnson Ltd v. Commercial Taxes Officer (TBDB)                                                                                                        …             42 [Comments from editors.Notfn dated 1.4.1997 [S.No.1109C] has been superseded by notfn dated 30.11.2009 [S.No.443].] Jurisdiction of Anti Evasion authoritiesVested with power of assessmentNotfn dated 7.8.2009[S.No.V415](paras 17, 18)Jagdamba Machinery Store v. Commercial Taxes Officer (TBDB)                                                                                 …             36 PenaltyDebatable issue of classification of commodityProducts disclosed clearly in accounts books, without any concealmentNo question of any evasion of taxPenalty is not leviable. However, the assessee is liable to pay the difference of rate of tax and interestS.55, 61, Raj VAT Act, 2003 (paras 31, 33) Johnson & Johnson Ltd v. Commercial Taxes Officer (TBDB)              …              42 Promissory EstoppelNot applicableBudget Speech dated 9.3.2007 excludes 'Power Sprayers' (para 16)Jagdamba Machinery Store v. Commercial Taxes Officer (TBDB)                                                                                           …             36       INDEX TO NOTIFICATIONS, CIRCULARS ETC. Notfn Dated Notfn S.No. Subject  matter of Notfn/Circulars Page 10.1.2013 V774 Raj. VAT (Third Amendment) Rules, 2013Amendment of rule 31 7 21.1.2013 V775 Annual Return in form VAT-10A, for 2011-12 Extension of date of submission by 28.2.2013Rule 19(6)CCT notfn 7 21.1.2013 V776 Annual Return in form VAT-10A or VAT-11for 2010-11 Extension of date of submission by 31.5.2012CCT notfn 7 21.1.2013 2384 RIPS-2010Customized packageManglam Cement Ltd. Exemption from entry tax on specified goods 7 ANNOUNCEMENT    "J.K Jain's VAT REPORTER", a fortnightly magazine on                 "Sales Tax/VAT"                                                                                                                                                                                 Rs.              1  Annual Subscription for  the calendar year 2013                980/-              2  Subscription for 5 calendar years                                        3900/-              3  Life subscription                                                                   8000/-              (as per terms of publisher)         With Free e-mail facility for mailing notifications/circulars in editable MS Word format and         additionally mailing magazine in electronic mode by e-mail  on request.

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