Compiled by CA Saraf Satish
B.Com., LL.B., FCA |
Sales Tax Court
Used Empty Bottles:
Sale of empty bottles of beer and liquor purchased from hawkers and unregistered dealers to breweries and distilleries for sale as bottled liquor to Beverages Corporation and Canteen Stores, liable to tax @ 4% as packing material under A P VAT Act, 2005.
Sree Manasa Enterprises Vs. Commercial Tax Officer, Nampally, Hyderabad (2010) 27 VST 473 (APHC)
Assessment - Reassessment:
The Assessment - Reassessment order passed after issue of show cause notice and such show cause notice is issued only relying on the Show Cause Notice issued by the Central Excise Department. Such assessment / reassessment orders are bad in law and quashed by the High Court.
Alumeco India Extrusion Private Limited Vs. Commercial Tax Officer (2010) 27 VST 419 (APHC)
Manufacture:
Purchase of used lubricating oil, which loose lubricating property due to contamination, and removing impurities on such contamination by distillation and neutralizing the oil by alkali and water dilatants and bleach the oil with additives to bring it back to its original performance level, such process or re-refining the used lubricating oil does not amount to process of manufacture and accordingly the resale of the refined lubricating oil amounts to second sales and not exigible to tax under APGST Act.
Deccan Oil & Chemicals Vs. State of Andhra Pradesh (2010) 50 APSTJ 20 (STAT, Hyd)
Cause of Action:
In tax matters, cause of action will arise for the party soon after the return is filed because after filing of the return, the assessing authority may or may not accept the return.
G. M. Motors Vs. State of Andhra Pradesh (2010) 50 APSTJ 47 (STAT, Hyd).
VAT UPDATE
Tax on sale of liquor by Bars kept in abeyance:
The Commissioner of Commercial Taxes issued a memo to keep the Memo No: L-III(4)/537/2009, DT: 25/01/2010 in abeyance by Memo No: AIII(2)/35/2010, Dt: 22-02-2010. By virtue of this memo the tax on the sale of liquor by the Bars is kept under abeyance till further orders.
Registration of Lease / Rental Agreements is notcompulsory:
The Commissioner of Commercial Taxes has issued a circular bearing No: CAU/BI(2)/43/2007, Dt: 06-02-2010, instructing the all the Registering Authorities to accept the unregistered deed rental deeds for issue of Licenses under A P VAT Act, 2005, if the applicant pays the required stamp
duty under the following heads:
| Major Head |
: 0030 |
Stamps Non - Judicial |
| Minor Head |
: 103 |
Duty on impressing of Stamps |
| Sub Head |
: 01 |
Duty on impressing of
Documents. |
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