Category: GST Law

Archive for the ‘GST Law’ Category


CCE v Madhan Agro Industries India Pvt . Ltd. ( 2018) 67 GST 147 (SC) /( 2018) 15 SCC 733 / MANU/SC/0371/ 2018

Central Excise Tariff Act , 1985

S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]

Shabina Abraham and Ors. v. CCE (2015) 10 SCC 770/ (2015) 52 GST 30 (SC)/ 2015 (322) ELT 372 (SC)

Central Excise Act, 1944
S.4 : Assessee – Death of assessee – Assessment abates and legal representative not liable unless specifically provided for in the taxing statute .[ S. 3, 2, 4(3)(a) ]

State of West Bengal and v. Calcutta Club Ltd. AIR 2019 SC 310/(2019) 311 CTR 121 (SC)/(2019) 76 GST 614 (SC)

West Bengal Sales Tax Act 1994
S. 2(5):Business – Provision of food, drinks and refreshments etc. to permanent members of an incorporated club-not a “deemed sale”-Payment by members to the club not a consideration-club even if incorporated is merely an agent of the members who facilitates the supply of the goods-principle of mutuality applicable even after 46th amendment to Constitution. [ S. 2(10), 2(30), Constitution of India , Art . 366(29A) (e ) , Finance (No. 2 Act , 1994 , S. 65(25a), 65(105) ,66 , Income -tax Act , 1961 , 2 (24) 44, Sale of Goods Act , 1930 , S. 1(1) ]

Godfrey Phillips v. State of UP (2005) 2 SCC 515/AIR 2005 SC 103/(2005) 194 CTR 257 (SC)

Uttar Pradesh Tax on Luxurious Act , 1955
S.3: Levy of Luxury tax- Entry 62 List II: “taxes on luxuries…” – Cannot include “goods” even if they are “luxury goods” which are covered by Entry 54 List II – No overlapping in taxing entries of Seventh Schedule [ Central Sales Tax Act , 1956 , S 14 , 15, Constitution of India , Art 286 ]

Dhampur Sugar Mills Ltd. v. Commissioner of Trade Tax, U.P. (2006) 5 SCC 624/(2006) 147 STC 57 (SC)

Uttar Pradesh Trade Tax Act, 1948
S. 2(h): Sale- Section 2(h), U.P. Trade Tax Act, 1948 after amendment in consonance with Art. 366(29-A) of the Constitution – Concept of “barter” and “exchange” explained – Since in terms of the Act the manufacturer is a dealer, held, it could not be said that the supply of molasses is the present case was a mode of payment of licence fee [Constitution of India, Article 246, 366(29-A) and Schedule VII List II Entry 54]

UOI v. Intercontinent Consultants & Technocrats Pvt Ltd (2018) 4 SCC 669/AIR 2018 SC 3754/(2018) 66 GST 450 (SC)

Service Tax (Finance Act, 1994)
S. 67 : Valuation of taxable services for charging Service tax – Rule 5- Validity of provision – Determination of value – Reimbursable expenditure or cost incurred by service provider while providing taxable service –Rule 5(1) which provides for inclusion of said expenses in value of taxable service – It is ultra vires to Section 66 and 67 of the Finance Act, 1994
[Service Tax (Determination of Value Rules, 2006 , R.5; Finance Act, 1994, S.66, 67]

State of Punjab v. Nokia India Pvt Ltd AIR 2015 SC 1068/ (2015) 49 GST 277 (SC)/ 2015 ( 315 ) ELT 162 (SC)/ MANU /SC /1178 /2014 ( SC)

Punjab Value Added Tax Act , 2005
Entry 60 (6)(g) : Concessional rate of levy- Mobile battery charger-whether part of mobile phone or accessory thereof-Cell phones covered by HSN code 8525.20.17 – Entry 60(6)(g) of Schedule B under the Punjab & Haryana VAT Act covered said HSN and liable to VAT @ 4%-respondent sold cell phone and battery charger in a single solo pack and collected VAT @4% on the total pack-VAT @ 12.5% collected on separate sale of battery chargers –Battery charger is an accessory of cell phone and not part thereof-concessional rate of tax not applicable. [ S. 26 , 32(1), 53 ]

Sodexo SVC India Pvt. Ltd. v. State of Maharashtra & Others (2015) 16 SCC 479/AIR 2016 SC 413/(2016) 53 GST 293(SC)/2016 (331) ELT 23 (SC)

Maharashtra Municipal Corporation Act , 1949
S. 2(31A): Local Body Tax ( LBT) – Goods for levy of Octroi or Local Body Tax – Entry of Sodexo meal vouchers into the municipal limits of Mumbai-whether liable to LBT which is tax on entry of the “goods” for use, sale or consumption-meal vouchers issued to customers for definite value which are meant for distribution amongst their employees- employees visit the affiliated restaurants, departmental stores, shops etc which are affiliated-Vouchers are not “goods” and are not liable to Local Body Tax. [ S. 2(25 ), 2 (42) ]

N.M. Goel & Co v. Sales Tax Officer, Rajnandgoan (1989) 1 SCC 335/AIR 1989 SC 285/1988 (38) ELT 733 (SC)/(1989) 72 STC 368 (SC)

Madya Pradesh General Sales tax Act , 1939
S.2(n): Works Contract – Material supplied by the employer – price of the material so supplied and consumed by the contactor deducted from the prices of the material in the final bill of the contractor – Entry Tax payable on the entry of goods into the local area for sale, consumption or use – Supplies are “sales” within the meaning of the MP Gen. Sales Tax Act – Contractor liable to pay entry tax [7(1), M. P. Sthaniya Kshetra Me Mal Ke Pravesh Per Kar Adhiniyam,1976, S. 3(1) , 6(c)]

Kone Elevator India (P) Ltd. v. State of Tamil Nadu (2014) 7 SCC 1/(2014) 71VST9 (SC)/2014 (304) ELT 161 (SC)

Madras General Sales tax Act , 1939
S.2(i): Works contract -Lift installation- Construction- Building products – Manufacture, supply and installation of lifts- A contract for manufacture, supply and installation of lifts is a works contract [ S. 4, 5 ,6 ,7 , Constitution of India ,Art, 366(29A)(b) ,Finance Act , 1994 , S, 65(29) , S. 2 , Maharashtra Lifts Act , 1939, S .3(e), Sale of Goods Act 1930 , S.21 ]