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INTEREST, PENALTIES, OFFENCES under MVAT Act 2002

29-Jan-2013

INTEREST, PENALTIES, OFFENCES under MVAT Act 2002

Dear Viewers,

Here we will try to analysis the various provisions of interest, penalties, & offences applicable under the MVAT Act 2002. First of all we will look in to the bare provisions in the Act. Thereafter, we will consider the present practical approach in the court of law. Lastly, we will discuss the decisions relating to interest, penalties & offences as applicable in the case of individual dealers if required, for the disputed matters.

First we take up the provisions from the bare MVAT Act which are as follows-

Section 29. Imposition of penalty in certain instances:-

  1. While or after passing any order in respect of any dealer under any provisions of this Act, it appears to the Commissioner that, the dealer has failed to apply for registration as required under this Act or has carried on business as a dealer without being registered in contravention of the provisions of this Act, then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose upon him, by way of penalty, a sum equal to the amount of tax payable by the dealer for the period during which he has carried on business as a dealer without being registered in contravention of the provisions of this Act.]
  2. While or after passing any order] under this Act, in respect of any person or dealer, the Commissioner, on noticing or being brought to his notice, that such person or dealer has concealed the particulars or has knowingly furnished inaccurate particulars of any transaction liable to tax or has concealed or has knowingly mis-classified any transaction liable to tax or has knowingly claimed set-off in excess of what is due to him, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose upon him, in addition to any tax due from him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or omission.
  3. Where any person or dealer has knowingly issued or produced any document including a false bill, cash memorandum, voucher, declaration or certificate by reason of which any transaction of sale or purchase effected by him or any other person or dealer is not liable to be taxed or is liable to be taxed at a reduced rate or incorrect set-off is liable to be claimed on such transaction, the Commissioner may, after giving, the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him in addition to any tax payable by him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or omission.
  4. Where a dealer has sold any goods and the sale is exempt, fully or partly, from payment of tax by virtue of any provision contained in sub-section (3), (3A), (3B) or (5) of section 8, and the purchaser fails to comply with the conditions or restrictions subject to which the exemption is granted, then the Commissioner may, after giving the said purchaser a reasonable opportunity of being heard, impose penalty on him equal to one and a half times the tax which would have become payable on the sale if the said exemption was not available on the said sale.]
  5. Where, any person or dealer contravenes the provision of section 86, so as to have the quantum of tax payable by him to be under-assessed, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him, in addition to any tax payable by him a penalty equal to half the amount of tax which would have been under-assessed or 4[one thousand rupees], whichever is more.
  6. Where, any person or dealer has failed without reasonable cause to comply with any notice in respect of any proceedings, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him, in addition to any tax payable by him, a penalty equal to 5[five thousand rupees].
  7. Where a dealer has filed a return 8[***] and such return is found to be not 9[complete and self-consistent], then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose on him, by order in writing, a penalty of rupees one thousand. The levy of penalty shall be without prejudice to any other penalty which may be imposed under this Act.
  8. Where a person or dealer has collected any sum by way of tax in contravention of the provisions of section 60 he shall be liable to pay a penalty not exceeding two thousand rupees, and in addition, any sum collected by the person or dealer in contravention of section 60 shall be forfeited to the State Government.

If the Commissioner, in the course of any proceeding under this Act or otherwise, has reasons to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under this sub-section, he may serve on such person a notice in the prescribed form requiring him on a date and at a place specified in the notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in this sub-section should not be imposed on him. The Commissioner shall thereupon hold an inquiry and shall make such order as he thinks fit. When any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons concerned giving such details and in such manner as may be prescribed.]

  • No order levying penalty under the foregoing provisions of this section shall be passed in respect of any period after 12[eight years] from the end of the year containing the said period.]
  • No order imposing a penalty under any of the foregoing sub-sections shall be made,-
    1. by a Sales Tax Officer or an Assistant Commissioner where the penalty exceeds rupees 13[five lakh] except with the prior approval of the Deputy Commissioner;
    2. by a Deputy Commissioner 14[or a Senior Deputy Commissioner], where the penalty exceeds rupees 15[ten lakh] except with the prior approval of the Joint Commissioner:
    3. Provided that, nothing in this sub-section shall apply to any penalty which may be imposed by an appellate authority.
  • For the purposes of this section, Commissioner includes any appellate authority appointed or constituted under this Act.

Section 30. Interest payable by a dealer or person:-

  1. A dealer who is liable to pay tax in respect of any year, and who has failed to apply for registration or has failed to apply for registration within the time as required by or under this Act, shall be liable to pay by way of simple interest, in respect of each of such years, in addition to the amount of tax payable in respect of such year, a sum calculated at the prescribed rate on the amount of such tax for each month or part thereof for the period commencing on the 1st April of the respective year to the date of the payment of tax. The amount of such interest shall be calculated by taking into consideration the amount of, and the date of, such payment, when the payment is made on different dates or in parts or is not made. When, as a result of any order passed under this Act, the said amount of tax is reduced, the interest shall be reduced accordingly and where the said amount is enhanced, 1[the interest on the enhanced amount shall be calculated mutatis-mutandis upto the date of such order]:
    Provided that, in respect of any of such years, 2[the amount of interest payable] under this sub-section shall not exceed the amount of tax found payable for the respective year.
  2. A registered dealer who has failed to pay the tax within the time specified by or under this Act, shall be liable to pay by way of simple interest, in addition to the amount of such tax, a sum calculated at the prescribed rate on the amount of such tax for each month or paid thereof after the last date by which he should have paid such tax:
    Provided that, in relation to the tax payable according to 3[the return, fresh return or as the case may be], 4[fresh return or revised return], the said dealer shall, notwithstanding anything contained in any other provision of this Act, be deemed not to have paid the amount of such tax within the time he is required by or under the provisions of this Act to pay it if he has not paid the full amount of such tax on or before the last date prescribed for furnishing of such return and accordingly, if he has not paid the full amount of such tax or has paid only the part of the amount of such tax by such date, he shall be liable under this clause for payment of interest after such date on the full or part, as the case may be, of the amount of tax which has not been paid by such date and where a dealer has furnished a 4[fresh return or revised return] and the amount of tax payable as per the 4[fresh return or revised return] exceeds the amount of tax payable as per the original return, then for the purposes of this sub-section, the dealer shall be deemed to have been required to pay the excess amount of tax at the time he was required to pay the tax as per the original return and accordingly he shall be liable to pay interest under this sub-section on the said excess amount of tax.
  3. In the case of a registered dealer, in whose case, any tax other than the tax on which interest is leviable under sub-section (2) has remained unpaid upto one month after the end of the period of assessment, such dealer shall be liable to pay by way of simple interest, 5[a sum calculated at the prescribed rate on the amount of such tax] for each month or part thereof from the date next following the last date of the period covered by an order of assessment till the date of the order of assessment and where any payment of such unpaid tax whether in full or part is made on or before the date of the order of assessment, the amount of such interest shall be calculated by taking into consideration the amount and the date of such payment. If, as a result of any order passed under this Act, the said amount of tax is reduced, then the interest shall be reduced accordingly and where the said amount is enhanced, then interest on the enhanced amount shall be calculated mutatis mutandis up to the date of such order from the said date next.
  4. If,-
    • after the commencement of,-
      1. audit of the business of the dealer in respect of any period, or
      2. Inspection of the accounts, registers and documents pertaining to any period, kept at any place of business of the dealer, or
      3. entry and search of any place of business or any other place where the dealer has kept his accounts, registers, documents pertaining to any period or stock of goods,
    • in consequence of any intimation issued under sub-section (7) of section 63,
    the dealer files one or more returns or, as the case may be, revised returns in respect of the said period, then he shall be liable to pay by way of interest, in addition to the amount of tax, if any, payable as per the return or, as the case may be, revised return, a sum equal to 25 per cent. of the additional tax payable as per the return or, as the case may be, revised return.]

Section 61. Accounts to be audited in certain cases:-

  1. If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a copy of such report within the time as aforesaid, the Commissioner may, after giving the dealer a reasonable opportunity of’ being heard, impose on him, in addition to any tax payable, a sum by way of penalty equal to one tenth per cent. of the total sales
    [Provided that, if the dealer fails to furnish a copy of such report within the period prescribed under sub-section (2), but files it within one month of the end of the said period, and the dealer proves to the satisfaction of the Commissioner that the delay was on account of factors beyond his control, then no penalty under this sub-section shall be imposed on him.]
  2. Where a dealer liable to file audit report under this section has knowingly furnished the audit report which is not complete, then the Commissioner may, after giving a reasonable opportunity of being heard, impose on him, in addition to any tax payable or any other penalty leviable under this section or any other section, a sum by way of penalty equal to one tenth per cent., of the total sales.]

Section 74. Offences and penalty:-

    1. Whoever knowingly,?
      1. not being a registered dealer under this Act, represents that he is or was a registered dealer at the time when he sells or buys goods, or
      2. furnishes a false return, or
      3. produces before the Commissioner or the Tribunal, a false bill, cash memorandum, voucher, declaration, certificate or other document referred to in sub-section (4) of section 29, or
      4. keeps false account of the value of goods bought or sold by him in contravention of sub-section (1) of section 63, or
      5. produces false accounts, registers or documents or knowingly furnishes false information, or
      6. issues to any person any certificate or declaration, under the Act, rules or notifications, or a bill, cash memorandum, voucher, delivery challan, lorry receipt or other document which he knows or has reason to believe to be false, or
      7. falsely represents that he is authorized under section 82 to appear before any authority in any proceeding,

      shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one month but which may extend to one year and with fine.

      • Whoever knowingly with the intention to defraud revenue, issues or produces a false tax invoice and thereby makes a false claim in respect of the set-off or the refund, or claims any other deduction that results into reduced tax liability or enhances the amount of refund, or
      • abets any of the aforesaid offences,

      shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one year but which may extend to two years and with fine.]

    2. Whoever willfully attempts in any manner whatsoever to evade any tax leviable under this Act or payment of any tax, penalty or interest under this Act, shall, on conviction, be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and with fine.
    3. Whoever,?
      1. fails, without sufficient cause, to comply with the requirements of sub-section (3) of section 14, or
      2. is engaged in business as a dealer without being registered under section 16, or
      3. fails, without sufficient cause, to obtain, in lieu of the existing certificate of registration, a fresh certificate of registration when required to do so as provided in sub-section (1) of section 17, or
      4. fails, without sufficient cause, to furnish any information required by section 18, or
      5. fails, without sufficient cause to furnish a declaration or, as the case may be, a revised declaration as provided in sub-section (1) of section 19 or fails without sufficient cause to communicate the permanent account number obtained under the Income tax Act, 1961 (43 of 1961) or, as the case may be, fails to state whether he has applied for the same and fails without sufficient cause to provide the details of the application as provided in sub-section (2) of section 19, or
      6. fails, without sufficient cause, to furnish any return or, as the case may be, a complete and self-consistent return as required by section 20 by the date and in the manner prescribed, or
      7. fails, without sufficient cause, to pay the tax deductible at source or to deduct at source such tax, or fails without sufficient cause to obtain the sales tax deduction account number or fails without sufficient cause to file a return as required under the provisions of section 31, or
      8. fails, without sufficient cause, to comply with the requirements of the notice issued under sub-section (1) of section 33, or
      9. fails, without sufficient cause, to comply with the requirements of any order issued under sub-section (1) of section 35, or
      10. fails, without sufficient cause, to comply with the requirements of any order issued under sub-section (3) of section 38, or
      11. fails, without sufficient cause, to comply with the requirements of section 42, or
      12. without reasonable cause, contravenes any of the provisions of section 60, or
      13. fails, without sufficient cause, to get his accounts audited or furnish the report of the audit, as required under section 61, or
      14. fails, without sufficient cause, to comply with the requirements of section 63, or
      15. fails, without sufficient cause, to comply with the requirements of section 64, or
      16. fails, without sufficient cause, to comply with the requirements of section 65, or
      17. fails, without sufficient cause, to furnish any information or return required by section 70 by the date and in the manner prescribed or willfully furnishes any information or return which he knows to be incorrect or false, or
      18. fails, without sufficient cause, to issue a tax invoice, bill or cash memorandum as required under section 86, or
      19. contravenes, without reasonable cause, any of the conditions, subject to which the Certificate of Entitlement is granted, or
      20. fails, without sufficient cause, to comply with any notice in respect of any proceedings,

      shall, on conviction, be punished with simple imprisonment for a term which may extend to six months and with fine.

    4. Whoever aids or abets or induces any person in commission of any act specified in sub-section (1) or (2) shall, on conviction, be punished with simple imprisonment which shall not be less than one month but which may extend to one year and with fine and, whoever, aids, abets or induces any person in commission of any act specified in sub-section (3) shall, on conviction, be punished with simple imprisonment which may extend to one month and with fine.
    5. Whoever commits any of the acts specified in sub-sections (1) to (4) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with daily fine not less than rupees one hundred during the period of the continuance of the offence, in addition to the punishments provided under this section.
    6. Where a dealer is accused of an offence specified in sub-section (1), (2) or (3), the person deemed to be the manager of the business of such dealer under section 19 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.
    7. In any prosecution for an offence under this section, which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state, but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

Explanation: Culpable mental state includes intention, motive or knowledge of a fact or belief in or reason to believe, a fact and a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.]

Section 20(6)
Where a person or a dealer fails to file any return within the prescribed time, as provided under this section, then the said person or dealer shall, before filing of the said return, pay, by way of late fee, an amount equal to rupees five thousand. This amount shall be in addition to any other amount payable, if any, as per return.]

Section 12. Action against any authority for vexatious order or willful under-assessment etc. :-

    The Commissioner may,-
  • on receipt of any complaint in the prescribed form from any dealer or person liable to pay tax under this Act or from any authority appointed under section 10, that any particular authority has made in the proceedings of such dealer or person a false or vexatious order or has taken any action under this Act vindictively or has vindictively not acted within a reasonable time upon any application provided for by or under this Act, or
  • on receipt of a report from the Tribunal that, a particular authority has knowingly or willfully under-assessed any dealer or person or has passed a false or vexatious order or has taken any action under this Act vindictively, or has vindictively not acted in any reasonable time upon any application provided for, by or under this Act, or
  • on his own motion, if he has reason to believe that any authority has passed such order or taken such action or has made such under-assessment, or has not so acted upon any application,

Section 51. Grant of refunds:-

  1. Where a registered dealer has in any return, fresh return or revised return shown any amount to be refundable and has not undertaken to adjust such amount against the amount due as per any 2[***] return in accordance with section 50, the Commissioner shall, on an application made by the dealer and subject to rules, and the other provisions of this Act, grant refund of such amount to the said dealer.
    3[Provided that, the Commissioner may, subject to such conditions and restrictions as may be prescribed, reduce the refund and grant only part of the refund claimed in such application].
  2. The registered dealer may, after the end of the year to which the return, fresh return or revised return relates, make an application in the prescribed form for grant of refund of the amount claimed refundable as aforesaid. The Commissioner may, 5[on receipt of the application] call for such additional information from the dealer, as he may think necessary. The refunds relating to all the periods contained in one year may be granted by a single order.]
    Provided that, the said dealer may apply in the prescribed form to the Commissioner at any time after the end of the year to which the refund relates for grant of the said refund and the Commissioner may subject to rules including rules relating to bank guarantees grant such refund:
    • Notwithstanding anything contained in sub-section (2), if a dealer is,?
    • an exporter within the meaning of sub-section (1) or sub-section (3) of section 5 of the Central Sales Tax Act, 1956; or
    • a unit specified in the Explanation to sub-section (3) of section 8 ; or
    • a holder of a Certificate of Entitlement under any Package Scheme of Incentives except the New Package Scheme of Incentives for 8[Tourism Projects 1999; or],
    • (v) the Canteen Stores Department or the Indian Naval Canteen Services,]

    then he may apply in the prescribed form to the Commissioner after filing the return for grant of refund relating to the period covered by a return, fresh return or revised return.

    Explanation: For the purposes of sub-clause (i), the expression ?exporter? shall means a registered dealer whose turnover of exports during such period as may be prescribed, is not less than such percentage of the total turnover of his sales as may be prescribed in this behalf.]

    The Commissioner, on receipt of the said application, may require the dealer to furnish such bank guarantee for such amounts from such banks, for such periods and to such authorities as may be prescribed.]

  3. Save as otherwise provided in this section, the Commissioner shall grant the refund under this section within eighteen months from the end of the month containing the date of the receipt of the application for refund:
    Provided that, where a dealer has filed an application for refund under this section on or before the 31st March 2011, then, notwithstanding anything contained in sub-section (4) as it existed prior to the date of commencement of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2011, the commissioner shall,-
    • in respect of the periods ending on or before the 31st March 2010, grant the refund to such dealer on or before the 30th September 2011, and
    • in respect of the periods beginning with the 1st April 2010 and ending on the 31st March 2011, grant the refund to such dealer on or before the 30th June 2012.]
  4. Notwithstanding anything contained in this section, if the dealer has furnished a bank guarantee for such amount, from such bank, for such period and to such authority as may be prescribed, the Commissioner shall grant the refund due under sub-section (2) or (3), within one month of the furnishing of the bank guarantee, irrespective of whether the additional information has been furnished or not.]
    • If before the grant of refund under this section, a notice for assessment covering the period to which the return relates is issued or if any proceedings under sub-section (3) or sub-section (4) of section 64 are initiated in respect of the period to which the return relates, then,?
      1. if the dealer has not furnished a bank guarantee then no refund under this section shall be granted; and
      2. if the dealer has furnished a bank guarantee then an amount equal to the guaranteed amount shall be refunded.
    • If it is found as a result of any order passed under this Act that the refund granted under this section is in excess of the refund, if any, determined as per the said order, then the excess amount shall be recovered as if it is an amount of tax due from the dealer and the dealer shall be liable to pay simple interest at the prescribed rate per month or part thereof from the date of the grant of refund.
  5. No refund under this section shall be granted unless an application as provided is made and no application under this section shall be entertained unless it is made within 15[eighteen months] from the end of the year containing the period to which the return relates.]

Section 52. Interest on amount of refund:-
Where, 1[***], refund of any tax becomes due to a registered dealer, he shall, subject to rules, if any, be entitled to receive, in addition to the refund, simple interest at the prescribed rate on the amount of refund for the period commencing on the date next following the 2[last date at the period to which the refund relates and ending on the date of the order sanctioning the refund] or for a period of twenty four months, whichever is less. The interest shall be calculated on the amount of refund due to the registered dealer in respect of the said period after deducting therefrom the amount of penalty, sum forfeited and interest, if any, charged in respect of the said period and also the amount of refund, if any, 3[adjusted towards any recovery under this Act, any earlier law], or as the case may be, under the Central Sales Tax Act, 1956 (74 of 1956). If, as a result of any order passed under this Act, the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly. If the interest is reduced, then the amount granted in excess shall be recovered as if it is an amount payable under this Act.
4[Provided that, interest under this section shall not be granted towards any 5[***] refund granted under section 51]
Explanation: For the purposes of this section, where the refund of tax, whether in full or in part, includes any amount of refund on any payment of tax made after the date prescribed for making the last payment in respect of the said period, then the interest, in so far as it relates to the refund arising from such payment, shall be calculated from the date of such payment to the date of such order.

Section 53. Interest on delayed refund:-

  • Where an amount required to be refunded by the Commissioner to any person, by virtue of the provisions contained in section 51 or by virtue of an order passed under any other provision of this Act, is not so refunded to him within ninety days of the end of the respective period provided in section 51 or, as the case may be, of the date of the said order, the Commissioner shall pay such person simple interest at the prescribed rate on the said amount from the date immediately following the expiry of the period of ninety days to the date of the refund:]
    Provided that, where the amount becomes refundable by virtue of an order of the Tribunal or the High Court or the Supreme Court, the interest under the provisions of this section shall be payable from the date immediately following the expiry of period of ninety days from the date of receipt of the order of the Tribunal, the High Court or the Supreme Court, by the officer whose order forms the subject of the proceedings before the Tribunal, the High Court or the Supreme Court, to the date of refund. The applicant dealer or person may supply to the said officer a certified copy of such order and if the copy is so furnished, interest shall become payable after the expiry of period of ninety days from the date of such supply.
    Explanation:- If the delay in granting the refund within the period of ninety days aforesaid is attributable to the said person, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which interest is payable.
  • Where any question arises as to the period to be excluded for the purposes of calculation of interest under the provisions of this section, such question shall be determined by the Commissioner, whose decision shall be final.

Rule 88. Rates of interest.

  1. The rates of interest for the purposes of sub-sections (1), (2) and (3) of section 30 shall be one and a quarter per cent. of the amount of such tax, for each month or for part thereof,
  2. The rate of interest for the purposes of section 52 shall be half per-cent. of the amount of such tax for each month or for part thereof.
  3. The rate of interest for the purposes of the sub-section (1) of section 53 shall be half per cent. of the amount of such refund for each month or for part thereof.
  4. The rate of interest for the purposes of clause (b) of sub-section (6) of section 51 shall be one and a quarter per cent of the amount of excess refund which is to be recovered, for each month or part thereof]

Rule90. Penalty:-
A breach of any of these rules shall be punishable with fine which may extend to two thousand rupees and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.
After considering the entire provisions of interest, penalties & offences from the bare MVAT Act 2002. Let us, focus on its implementation. The sales tax authorities are inclined to apply the various provisions as above as an automatic effect of a particular offence done by the dealer. However, the tribunal and the High Court have worded those provisions with practical approach. Those authorities have taken lenient view and dealer has been saved by reduction or cancellation of interest and penalty together with immunity from the offences. We quote certain citations here under which will help the dealer to solve his case at the judicial level.
However, it is pertinent to note that the advice and guidance of the counsel is must before sailing any judicial boat of litigation.

Note: The viewers are advised to refer the article of Shri. Ashwin A Acharya on the same issue published in the sales tax review of Nov.-2012.

IMPORTANT CITATIONS

  1. Union of India and others v/s. Dharamendra Textiles Processors & Others: (2008) 306 ITR 277 (SC).
  2. Union Bank of India v/s. Rajasthan Spg. & Wvg. Mills: (2009) 180 Taxman 609 (SC).
  3. Kanbay Software India Pvt. Ltd. v/s. DCIT: ITA No. 300/PN/07 decided on 28/04/2009 and 31 SOT 153 (Pune).
  4. NITCO Paints Ltd. v/s. State of Maharashtra: Appeal No. 4/2011 decided on 10/06/2011 (Bombay High Court).
  5. Sunny Gold Wineries Pvt. Ltd. v/s. State of Maharashtra: S.A. No. 2/2012 decided on 13/04/2012.
  6. Sanjay Dresses V/s. State of Maharashtra decided at Bombay High Court on 6th August 2010.
  7. Ratilal Panchand Gandhi v/s. The State of Bombay and Ors. (1954) 1 SCR 1055.
  8. Standard Batteries v/s. CIT : 211 ITR 444 (SC).
  9. V.K. Abdul Jabbar Sahib Son: S.A. 1828/1992, With Misc. Appeal No. 147/95, Dated 31/08/1995.
  10. Shree Ganesh Sahakari Sakhar Karkhana Ltd.: Vat S.A. No. 230 and 231 of 2010 dated 09/09/2011.
  11. Mukesh R. Bhayani Proprietor of Vasu Enterprises: W.P. No. 1451 of 2011 dated 08/09/2011.
  12. State Trading Corporation of India Ltd.: S.A. No. 92 of 1997, dtd. 09/03/2001
  13. Apollo Tubes Ltd. v/s. Addl. Deputy Commercial Tax Officer: (1974) 93 STC 339.
  14. Bhandary Metallurgical Corporation Ltd.: S.A. Nos. 1031-1032/92, dtd. 30/06/1995.
  15. Cloth Trading Co. v/s. State of Bombay: (1960) 11 STC 28 (Bom.)
  16. Balaji Steel & Cement Traders: S.A. No. 90 & 91 of 2009, dated 10/07/2010.
  17. India Carbon Ltd. v/s. State of Assam: 106 STC 460 (SC).
  18. Jagannath Dudadhar v/s. Commissioner of Sales Tax & others: (2001) 121 STC 547.
  19. Indodan Industries Ltd. v/s. State of UP & others : (2010) 27 VST 1 (SC)
  20. Additional Commissioner of Sales Tax v/s. Ankit International : Appeal No. 9/2011 decided on 15/09/2011 (Bombay High Court)

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