However, in case of any Urgent requirement an email confirmation by nominated representative could be sent, which would be followed by Formal PO. For the removal of doubts it is hereby declared that the exemption accorded by this notification will be available only if the retail outlet has made the corresponding purchases of motor spirits from registered dealers and the ig said registered dealers have paid tax under the In the case of sales-tax it is not necessary that the sale or purchase should take place within the territorial limits of the State in the sense that all the ingredients of a sale like the agreement to sell, the passing of title, delivery of the goods, etc. That the sale is in territorial waters and which belongs to the Union is the argument. There has never been any alteration of the limits of the Province of British Columbia pursuant to this Section Page 23 of 90 S. Criminal case — intercompany transactions and insolvency We were called in by an insurance company to act for an individual who had been accused of deliberately carrying out acts which resulted in VAT not being paid to HMRC. Therefore, section 4 2 b of the Central Sales Tax Act, alone will be applicable in determining the situs of sale of such goods and not section 4 2 a.

Sridharan in his oral submissions as also in the written submissions and additional written submissions emphasised that even if by virtue of section 4 of the CST Act, a sale is treated as having taken place inside the State, the State cannot tax it under the State’s Sales Tax Act , if the same transaction satisfies section 3 of the CST Act, It is thus upon fulfillment of these conditions and as set out that it could be said to be a sale in the course of Inter-State trade or commerce. In this regard it is asserted that by enacting Section 48 5 the Legislature has placed the It is important to note that out of the two Banks accounts, the account with Kotak Mahindra Bank Ltd. Based on the preliminary estimates during the course of investigation the liability of the petitioner together with interest has been estimated to be Rs.

In addition, we were able to negotiate with each Member State to remove or mitigate late registration penalties.


Broadly speaking, local activity of buying or selling carried out in the State in relation to local caes should be sufficient basis to sustain the taxing power of the State, provided of course, such activity ultimately resulted in a concluded sale or purchase to be taxed. Therefore, at the time of making of the contract of sale with Petitioners’ customers, such goods would Page 35 of 90 S.

case study mvat

Russell Waugh, Nigel Butl Therefore, it is clear that the goods sold by the Petitioners squarely fall within the ambit of unascertained goods. This position is well explained in the Judgment of this Court in the case of Gerogopolus vs. Almost immediately mvah registration, the alleged vendors have transacted business in large sums of Rs.

Criminal case — intercompany transactions and insolvency We were srudy in by an insurance company to act for an individual who had been accused of deliberately carrying out acts which resulted in VAT not being paid to HMRC.

These barges are similar to petrol stuyd where petrol is sold to the regular customers. Section 6 seeks to levy tax on the turnover of sales sales to be defined as sales made within Maharashtra:.

– Restaurant,etc. Case Study-2

In the very first year of the business the turn over of the three dealers was Rs. For the afore -indicated reasons, we have found that the very goods and which have mvxt transported by the Petitioners via barges and to the vessels stationed in the territorial waters according to it have been obtained within the State of Maharashtra.

Here as well, we have noted the contentions of both sides. It is these caase which require the bunker supplies and which supplies Page 78 of 90 S.

case study mvat

In these proceedings under Article of the Constitution, the petitioner has sought to question: In the present case, the goods are appropriated of its quantity and loaded mfat the tanker trucks. Under sub-section 6 a substantive As per Article 3 of the Constitution, Parliament may extend or alter the limits of a state. Manage and advise on record keeping and accounting. Further, the goods are not appropriated within the state of Maharashtra. They can very well raise these objections and this Court should not therefore go into the same.

case study mvat

Existence of the goods within the State at the time of contract of sale and in the case of sale by the producer or manufacturer, the production cade manufacture of goods in the State were held to be sufficient nexus to sustain the legislation impugned.


The barges have pumps fitted on it with a flow meter syudy order to pump out the HSD to the vessel. In the present context irrespective of the claim that the territorial water is part of or abutting State of Maharashtra or not, the issue of chargeability is independent of where the delivery is given.

Industries Ltd vs The Joint Commissioner Of Sales on 30 April,

With accurate and timely presentation our case was fully prepared in good time for the hearing. These facts have been relied upon to submit before the Court that the petitioner is alleged to have purchased goods and to have consequently claimed a set off though a genuine business of purchase and Now section 4 1 and 2 a provides for the principles of determining when a sale is said to be taken inside a State.

We assisted with the documentation which was required to correct mavt position and negotiated with all parties to ensure that there was no VAT leakage. Forestly Theme Powered by WordPress.

Winner of the Agami Prize for democratising access to law. Thus it is submitted that the transactions of the Petitioners in this case, satisfies the basic meaning of the term retail sales.

Case Studies

Leighton Contractors India Private Limited, an illustrative copy of the agreement and the contents of which we have reproduced hereinabove would show that these orders are placed from a business Page 72 of 90 S. If the Petitioner is a person who for the purposes of its business buys or sells goods in the State, then, it cannot escape the tax.

The grievance is that the orders of provisional attachment were passed without furnishing an Sonpal-learned Special Counsel that the facts as set out in the Petition by the Petitioners are that they received orders for fixed quantity of high speed diesel.